Ferella v Chief Commissioner of State Revenue [2022] NSWCATAD 154

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Ferella v Chief Commissioner of State Revenue [2022] NSWCATAD 154 Hearing dates: 20 December 2021 Date of orders: 18 May 2022 Decision date: 18 May 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: J Gatland, Senior Member Decision: The land tax assessments for the land tax years 2019 and 2020 are confirmed. Catchwords: REVENUE LAW – Land Tax – exemption for land used for primary production 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: Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Cornish Investments Pty Ltd v Chief Commissioner of State Revenue [2021] NSWADT 204 Ferella & Anor v Chief Commissioner of State Revenue [2014] NSWCA 378 Ferella v Chief Commissioner of State Revenue [2020] NSWCATAD 128 Ferella v Chief Commissioner of State Revenue [2020] NSWCATAD 327 Godolphin Australia Pty Ltd v Chief Commissioner of State Revenue [2022] NSWSC 430 Leda Manorstead v Chief Commissioner of State Revenue (2020) 79 NSWLR 724 Saville v Commissioner of Land Tax (NSW) (1980) 12 ATR 7; 81 ATC 4373 Settler's Rise Pty Ltd ATF Maison Dieu Road Unit Trust v Chief Commissioner of State Revenue [2019] NSWCATAD 238 Young v Chief Commissioner of State Revenue [2020] NSWSC 330 Category: Principal judgment Parties: G Ferella (First Applicant) N Ferella (Second Applicant) Chief Commissioner of State Revenue (Respondent Representation: Counsel: E Graham (Respondent)