Delma Investments Pty Ltd v Commissioner of State Revenue

[2026] VSCA 53

Victorian Court of Appeal

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Interrogate

Catchwords

1. Taxation
2. › Land tax
3. › Exemptions
1. Taxation
2. › Land tax
3. › Primary production land exemption
1. Taxation
2. › Land tax
3. › Urban zone in greater Melbourne — stringent requirements under sub-div 4
1. Statutory interpretation
2. › Ordinary meaning
3. › Substantially full-time capacity

Quick Take

The Victorian Court of Appeal held that 'normally engaged in a substantially full-time capacity' in s 67B(2)(a)(ii)(B) of the Land Tax Act 2005 is measured by reference to commonly understood community standards of full-time work, not by reference to the needs or requirements of the particular primary production business. A person who works only 24 hours per week in the relevant business — approximately half their working time — is not engaged in a substantially full-time capacity, even if that 24 hours constitutes all the work the business requires. The phrase 'in the business of primary production' identifies where the person must be engaged, not a modifier that scales down the full-time capacity concept to match the business's demands.