Chief Commissioner of State Revenue v McIntosh Bros Pty Ltd (in liq) [2021] NSWCA 221

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Chief Commissioner of State Revenue v McIntosh Bros Pty Ltd (in liq) [2021] NSWCA 221 Hearing dates: 25 March 2021 Date of orders: 16 September 2021 Decision date: 16 September 2021 Before: Meagher JA at [1]; Payne JA at [51]; White JA at [52]. Decision: 1. Grant leave to appeal on proposed grounds 1 and 2. 2. Refuse leave to appeal on proposed grounds 3, 4, 5, 6 and 7. 3. Direct that the applicant file a Notice of Appeal limited to grounds 1 and 2. 4. Dismiss the appeal. 5. Order that the applicant pay the respondent's costs. Catchwords: TAXES AND DUTIES – land tax – exemption – land used for primary production – where independent users conduct separate primary production activities on land – whether each activity relevant to determine if dominant use of land is for primary production – whether uses can be considered as a whole to determine if exemption applies – whether primary production business conducted on other land relevant to determining commercial character of activities on subject land Legislation Cited: Civil and Administrative Tribunal Act 2013 (NSW), ss 82(1)(a), 83(1) Land Tax Management Act 1956 (NSW), s 10AA Cases Cited: Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11; (2017) 105 ATR 11 Environment Protection Authority v Grafil Pty Ltd (2019) 101 NSWLR 245; [2019] NSWCCA 174 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366; (2011) 85 ATR 775 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 89 Leppington Pastoral Co Pty Ltd v Chief Commissioner of State Revenue [2017] NSWSC 9; (2017) 104 ATR 820 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 23; (2013) 88 ATR 379 Minister for Immigration and Ethnic Affairs v Baker (1997) 73 FCR 187 R v Peart [2015] NSWCCA 321 Shanahan v Chief Commissioner of Land Tax (1996) 32 ATR 468 Thomason v Chief Executive, Department of Land (1995) 15 QLCR 286 Vartuli v Chief Commissioner of State Revenue [2014] NSWSC 678; (2014) 98 ATR 545 Young v Chief Commissioner of State Revenue [2020] NSWSC 330 Category: Principal judgment Parties: Chief Commissioner of State Revenue (applicant) McIntosh Bros Pty Ltd (in liq) (respondent) Representation: Counsel: T Lynch SC with A Rider (applicant) M Richmond SC with R Mansted (respondent)