Mandala Partners：2026年改革维多利亚的意外之财税报告（英文版）

Victoria’s WGT applies to property owners who see value increases above $100,000 after government rezoning. The tax is designed to capture a portion of windfall gains that accrue to landholders when their property values rise due to government actions. The tax is payable at the time of rezoning, though owners may defer payment until the next dutiable transaction or until 30 years elapse. If payment is deferred, interest accrues at the 10-year Treasury Corporation of Victoria (TCV) bond rate.