Chief Commissioner of State Revenue v McIntosh Bros Pty Limited (in liq) [2020] NSWCATAP 124

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Chief Commissioner of State Revenue v McIntosh Bros Pty Limited (in liq) [2020] NSWCATAP 124 Hearing dates: 6 December 2019 Date of orders: 30 June 2020 Decision date: 30 June 2020 Jurisdiction: Appeal Panel Before: Hennessy ADCJ, Deputy President M Harrowell, Deputy President Decision: The appeal is dismissed. Catchwords: TAXATION – Land Tax Management Act 1956 – exemption for primary production use – multiple users of subject land – appropriateness of aggregating use of land by different users in applying tests for exemption – appropriateness of considering financial integration of primary production enterprise where different primary production use of other land from that of the subject land Legislation Cited: Agricultural Holdings Act 1941 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Interpretation Act 1987 (NSW) Land Tax Management Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Valuation of Land Act 1944 (Qld) Cases Cited: Applicant WAEE v Minister for Immigration and Multicultural and Indigenous Affairs (2003) 75 ALD 630 Big Top Hereford Pty Ltd v Thomas [2006] NSWSC 1159 Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11 Clarke v Commissioner of Land Tax (NSW) (1980) 11 ATR 794 Glenworth Valley Pastoral v Chief Commissioner of State Revenue 106 ATR 160 Jones v Commissioner of Land Tax (NSW) 11 ATR 98 Leda Manorstead Pty ltd v Chief Commissioner of State Revenue [2011] NSWSC 366 Leppington Pastoral Co Pty Ltd v Chief Commissioner of State Revenue [2017] NSWSC 9 Major v Chief Executive, Department of Natural Resources (1991) 21 QLCR 163 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 23 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSCA 408 San v Rumble (No 2) [2007] NSWCA 259 Shanahan v Chief Commissioner of Land Tax (1996) 32 ATR 468 Sinclair v Judge [1930] QSR 200 Streatfield v Winchcombe Carson Trustee Co (Canberra) Ltd [1981] NSWLR 519 Thomason v Chief Executive, Department of Lands (1995) 15 QLCR 286 Vartuli v Chief Commissioner of State Revenue [2014] NSWSC 678 Vartuli v Chief Commissioner of State Revenue [2015] NSWSCA Texts Cited: None cited Category: Principal judgment Parties: Chief Commissioner of State Revenue (Appellant) McIntosh Bros Pty Limited (in liq) (Respondent) Representation: Counsel: T Lynch SC (Appellant) M Richmond SC (Respondent) R Mansted (Respondent)