Broader university exemption for Windfall Gains Tax, VIC

Further to legislation passed in November 2021, current proposed amendments to Victoria’s Windfall Gains Tax expands exemption for universities. Introduction of Bill includes a further exemption State Taxation and Treasury Legislation Amendment Bill 2022 (part 8) provides an exemption from the Windfall Gains Tax for land owned by a university in certain circumstances.  Background The […]


Being an outstanding educator is not just about good teaching and great facilities. It demands a well-oiled machine that runs like a business, delivering transparency in everything you do. It requires institutions to keep up-to-date with significant and far-reaching regulatory changes, adequately funding your increasing student population and infrastructure needs, and satisfying student and parent expectations.  With experience […]

Victorian Universities – Windfall gains tax & changes to charity land tax exemption

Changes to charity land tax exemption to increase University land tax bills. The recently released Windfall Gains Tax and State Taxation and Other Acts Further Amendment Bill 2021 has introduced Victoria’s new Windfall Gains Tax and included changes to the charity exemption for land tax. This should be considered closely by Universities that hold land […]

China ceases VAT exemption for remote learning

The Chinese Tax Authorities have announced that the VAT concessions advised as part of the response to the COVID-19 pandemic will be ending on 31 March 2021. Further to the article below we have been advised that the latest interpretation by a number of local Chinese tax authorities is that: “Chinese VAT will not apply […]

Education Update – Victorian land tax exemption for student accommodation

The University of Melbourne has successfully argued that land tax is not payable with respect to land, situated on campus, that is leased to a student accommodation provider. Background The University of Melbourne (the University) entered into a number of agreements including the Project Deed, an agreement for lease, and an operator’s side deed between […]