Mir Bros Industries Pty Ltd v Chief Commissioner of State Revenue; Mir Bros (Hollywood Creations) Pty Ltd v Commissioner of State Revenue; Mir Bros Trading Co Pty Ltd v Commissioner of State Revenue [2022] NSWCATAD 35

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Mir Bros Industries Pty Ltd v Chief Commissioner of State Revenue; Mir Bros (Hollywood Creations) Pty Ltd v Commissioner of State Revenue; Mir Bros Trading Co Pty Ltd v Commissioner of State Revenue [2022] NSWCATAD 35 Hearing dates: 23 July 2021 Date of orders: 31 January 2022 Decision date: 31 January 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: S E Frost, Senior Member Decision: (1) Land tax assessments for the 2017, 2018 and 2019 land tax years confirmed. (2) Land tax assessment for the 2020 land tax year revoked. Catchwords: REVENUE LAW – Land Tax – exemption for land used for primary production – dominant use –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 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 Thomason v Chief Executive, Department of Lands (1995) 15 QCLR 286 Vartuli v Chief Commissioner of State Revenue [2014] NSWSC 678 Vartuli v Chief Commissioner of State Revenue [2015] NSWCA 372 Category: Principal judgment Parties: In matter 2020/00277504: Mir Bros Industries Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent)