Pioneering thought — Sladen Legal

Primary production land tax exemption denied for landowner that entered into a property development agreement

Primary production land tax exemption denied for landowner that entered into a property development agreement

In the recent Victorian Civil and Administrative Tribunal (Tribunal) decision in Lavender Rain Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2022] VCAT 1264 (Lavender Rain) the primary production land tax exemption for urban zoned land was denied on the basis that the land owning company operated a number of businesses, including the entering into a property development agreement.

Super guarantee Series - Part 4: How is super guarantee and the super guarantee charge calculated?

Super guarantee Series - Part 4: How is super guarantee and the super guarantee charge calculated?

In Part 1 of our Super Guarantee article series, we discussed the background to the super guarantee regime and an overview of how the regime operates. In Part 2, we looked at who will be covered by the super guarantee regime, and in Part 3 we specifically looked at when this will include certain contractors.