From sladen.com.au: The decision in Malcolm v Commissioner of State Revenue confirms that joint ownership of land in Victoria allows for a single joint assessment for land tax purposes under subsection 38(2) of the Land Tax Act 2005.

Mr. and Mrs. Malcolm’s objection to this joint assessment, which resulted in a higher overall land tax liability, was denied by the Victorian Civil and Administrative Tribunal, as the legislation mandates assessment based on the total taxable value of all jointly owned land.

Taxpayers facing similar land tax assessments are increasingly challenging them, especially in light of recent changes to tax thresholds.