Blog by NextGen iQ

Residency and the Domicile Test

Determining an individual’s residency status for Australian tax purposes remains one of the most fact-sensitive and litigated areas of tax law.


The recent Administrative Review Tribunal (ART) decision in Quy and FCT (Remittal Decision) offers valuable insights into how courts appl...


Vacant Residential Land Tax (VRLT) 

The Vacant Residential Land Tax (VRLT) was introduced by the Victorian Government on 1 January 2018 as part of broader efforts to address housing shortages. It aims to discourage owners from leaving residential properties vacant by imposing a tax on properties that remain unoccupied for more than si...