R.C. Land Management Pty Ltd v Commissioner of State Revenue

[2026] VSC 49

Supreme Court of Victoria

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For Australian Law.

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Interrogate

Catchwords

1. Taxation
2. › Land tax
3. › Assessment of land held on trust
4. › Single trustee for multiple discretionary trusts
5. › Whether land to be assessed on aggregate or separate basis
6. › Whether trustee assessed on whole of land subject to trust as if only land owned
7. › Land Tax Act 2005 (Vic), ss 36, 46A, 46G
1. Taxation
2. › Land tax
3. › Trusts
4. › Unit trust scheme
5. › Whether arrangement between two discretionary trusts constituted unit trust scheme
6. › Certainty of intention to create express trust
7. › Whether statutory definition of 'unit trust scheme' requires existence of a trust
8. › Land Tax Act 2005 (Vic), ss 3, 46C
1. Taxation
2. › Land tax
3. › Joint owners
4. › Whether single trustee acting for two trusts constitutes 'joint owners'
5. › Whether trust is a 'person' for purposes of joint owner provisions
6. › Land Tax Act 2005 (Vic), s 38
1. Equity
2. › Trusts
3. › Creation of trusts
4. › Certainty of intention
5. › Whether intention to create third trust objectively manifested
6. › Whether person can be trustee for itself alone
7. › Doctrine of merger distinguished from creation of trusts

Quick Take

Where a single corporate trustee holds land for two separate discretionary trusts with nominated beneficiaries, the trustee must be assessed for land tax separately for each trust under s 46G(3) of the Land Tax Act 2005 (Vic), and the Commissioner cannot aggregate the land across trusts by treating the trusts as joint owners or by positing a third 'head' trust.