Peng v Commissioner of State Revenue (Review and Regulation) [2024] VCAT 880

Background

The matter concerned land owned by the taxpayer in Balwyn and whether it should be subject to land tax for the 2017 to 2022 land tax years.

On the land were 2 connected units. The taxpayer submitted the land should be exempt from land tax because he occupied one of the 2 units as his principal place of residence (PPR) with his wife, asserting only the other was rented.

Issue

Whether the land was used and occupied by the taxpayer as his PPR, and therefore exempt from land tax pursuant to ss54 and 55 of the Land Tax Act 2005 for the 2017 to 2022 land tax years.

Decision

The Tribunal provided written reasons on 16 September 2024, finding in favour of the Commissioner.

The Tribunal found the taxpayer failed to discharge his onus of proving he and his wife used the land, or any part of it, as their PPR during the relevant periods, and confirmed the assessments under review.