1735 Pty Ltd v Chief Commissioner of State Revenue [2020] NSWCATAD 186

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: 1735 Pty Ltd v Chief Commissioner of State Revenue [2020] NSWCATAD 186 Hearing dates: 6 December 2019 and 12 February 2020 Date of orders: 23 July 2020 Decision date: 23 July 2020 Jurisdiction: Administrative and Equal Opportunity Division Before: NS Isenberg RFD, Senior Member Decision: (1) The decision under review is affirmed. (2) If the Respondent wishes to pursue an application for costs of this matter: (a) the Respondent is to give to the Tribunal and to the Applicants his written submissions, not exceeding 7 pages in length, including as to costs calculated on an indemnity basis and why the Tribunal should not determine the question of costs without an oral hearing, on or before 7 August 2020. (b) the Applicants are to give to the Tribunal and to the Chief Commissioner their written submissions and their submissions in reply to the Respondent's submissions, not exceeding 7 pages in length, including why the Tribunal should not determine the question of costs without an oral hearing, on or before 21 August 2020. (c) the Respondent is to give to the Tribunal and to the Applicants any submissions in reply to the Applicants' submissions, not exceeding 4 pages in length, on or before 28 August 2020. (d) I direct that: (i) the above page length in respect of submissions and submissions in reply (Submissions) does not include cover sheets; (ii) the Submissions shall be in typeface that is no smaller in appearance than an Arial font in 11 point size or a Times New Roman font in 12 point size, and the lines of typing must be set at least 1.5 lines spacing from each other. (iii) in making their Submissions the parties shall have regard to the provisions of ss 50 and 60 of the CAT Act; and (iv) the Submissions shall replace all oral and written submissions made by any party in relation to costs prior to the date of publication of these orders / directions. Catchwords: MERITS REVIEW – REVENUE LAW – onus - land tax - primary production exemption - dominant use – maintenance of animals - s 10AA Land Tax Management Act 1956 (NSW) – costs. Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Land tax Management Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187, (2008) 74 NSWLR 481 Brown Cavallo Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 18 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Gaskell v Denkas Building Services Pty Limited [2008] NSWCA 35 Jones v Dunkel (1959) 101 CLR 298 Leda Manorstead v Chief Commissioner of State Revenue [2010] NSWSC 867 Longford Investments Pty Ltd v Commissioner of Land Tax (NSW) (1978) 8 ATR 656 Manly Council v Byrne [2004] NSWCA 123 McIntosh Bros Pty Ltd (In Liq) v Chief Commissioner of State Revenue [2019] NSWCATAD 124 Texts Cited: None cited Category: Principal judgment Parties: In 2018/00335346: 1735 Pty Ltd & Sheet Station Pty Ltd (Applicants) Chief Commissioner of State Revenue (Respondent)