The Tribunal confirmed the Commissioner's reassessments, dismissing the applicant's challenge in its entirety. Upon the death of a joint tenant, the right of survivorship operates immediately to vest sole ownership in the surviving joint tenant, triggering sole liability for land tax under ss 8 and 10 of the Land Tax Act 2010 (Qld); registration of the change with Titles Queensland is not the relevant vesting event. The Commonwealth CGT treatment of deceased joint tenants' interests does not give rise to any s 109 inconsistency with Queensland land tax legislation, as the two regimes address different subject matters. Interpretive statements on a revenue office website have no force of law and cannot displace the operation of the right of survivorship or the Land Tax Act.
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