Decision concerning land tax on property co-owned by six parties (one a trustee) and used as a barristers’ chambers. Separate assessments of land tax were issued, not a single assessment. If s 20 of the Land Tax Act 2010 (Qld) about trust land applied or the co-owner provisions in s 22(4). Whether there is a discretion in s 22(4) to issue a single assessment. If the discretion should be exercised in the case of property used as barristers’ chambers.
Joshua Sproule appeared for the Respondent, instructed by the Commissioner of State Revenue.
The judgment is available here.