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Thanks for your reply.. So if there was a deceased estate and the apartment was owned by a trust this land tax would apply? Does that mean then if bought the land tax would then not likely need to be paid by the new vendor?

Apologies if this seems a silly question. I have been looking at buying an established apartment (24 apts or less in older block) in areas such as prahran, windsor and south yarra. In most contract of sales there has been no land tax payable but for one of them I am interested in there is a land...