Vic land tax: Frontlink Pty Ltd v Comr of State Revenue – taxpayer’s appeal dismissed re primary production exemption – failed largely on failing to discharge onus
A taxpayer has been unsuccessful in its appeal to the Victorian Supreme Court, from a decision of the Victorian Civil and Administrative Tribunal, which ruled that it was not entitled to the primary production land tax exemption for various properties over a number of years. The taxpayer was a land developer and lessor of land.…