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Lifestyle Investments 1 Pty Ltd v Commissioner of State Revenue [2021] VSCA 107

LAND TAX
Victorian Court of Appeal
Judge(s): 
Ferguson CJ, Tate and Kennedy JJA
Parties: 

Lifestyle Investments 1 P/L (ACN 083 091 016); Lifestyle Investments 2 P/L (ACN 147 278 091) & Lifestyle Communities Investments Cranbourne P/L (ACN 138 837 573) v Commissioner of State Revenue; Commissioner of State Revenue v Lifestyle Investments 1 P/L (ACN 083 091 016); Lifestyle Investments 2 P/L (ACN 147 278 091) & Lifestyle Communities Investments Cranbourne P/L (ACN 138 837 573)

Judgment Date: 
30 April 2021
Catchwords: 

LAND TAX - Exemption for land used as registered caravan park - Scope of exemption - Caravan park developed in stages - Whether whole or part of park exempt - Meaning of land 'used as' - Need for apportionment - Applewood Residential Developments Pty Ltd v Commissioner of State Revenue [2006] VSCA 207, Eaton & Sons Pty Ltd v Warringah Shire Council (1972) 129 CLR 270, considered - Land Tax Act 2005 ss 77(1), 77(2), 77(3); Residential Tenancies Act 1997 Part 4A.

Citation: