Land Tax Grouping Provisions in Victoria

Grouping for land tax purposes can be a nightmare! In this event, learn how related entities may be assessed and potential 'outs'.

In this session, we cover:

• Overview of land tax in Victoria

• General rates – 2024 to 2033

• Impact of grouping

  • Consequence of aggregation

  • Discretion to group associated companies

  • Companies that do not own Victorian land

  • Absentee owner surcharge (AOS)

• Land Tax Act 2005 (Vic) grouping provisions

  • Part 3, Div 3

  • S. 47 Related corporations

  • S. 48 Controlling interest

  • S. 49 Further provisions

  • S. 50 Grouping

• Revenue Ruling LTA-008

  • Tadcaster Sorrento P/L v CSR [2015] VCAT 611

Date recorded: 13 May 2025