Fitzpatrick Investments Pty Ltd v Chief Commissioner of State Revenue [2021] NSWCATAD 315

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Fitzpatrick Investments Pty Ltd v Chief Commissioner of State Revenue [2021] NSWCATAD 315 Hearing dates: 19-22 April 2021; (Final submissions received 2 July 2021) Date of orders: 29 October 2021 Decision date: 29 October 2021 Jurisdiction: Administrative and Equal Opportunity Division Before: S E Frost, Senior Member Decision: The land tax assessments for the 2014, 2015 and 2017 land tax years are confirmed. Catchwords: REVENUE LAW – Land Tax – exemption for land used for primary production – dominant use – whether use of the subject land is part of a larger enterprise – significant and substantial commercial purpose or character – purpose of profit on a continuous or repetitive basis Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Land Tax Management Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11 Leda Manorstead v Chief Commissioner of State Revenue [2010] NSWSC 867 Leppington Pastoral Co Pty Ltd v Chief Commissioner of State Revenue [2017] NSWSC 9 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 23 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWCA 408 Metricon Qld Pty Limited v Chief Commissioner of State Revenue (No. 2) [2016] NSWSC 332 Rainn Pty Ltd v Commissioner of State Revenue [2016] VSCA 338 Thomason v Chief Executive, Department of Lands (1995) 15 QCLR 286 Tweddle v Commissioner of Taxation [1942] HCA 40 Vartuli v Chief Commissioner of State Revenue [2014] NSWSC 678 Young v Chief Commissioner of State Revenue [2020] NSWSC 330 Category: Principal judgment Parties: Fitzpatrick Investments Pty Ltd as Trustee for The Number One Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: M Richmond SC and F McNeil (Applicant) T Lynch SC and E Bishop (Respondent)