Ferella v Chief Commissioner of State Revenue [2023] NSWCATAP 50

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Ferella v Chief Commissioner of State Revenue [2023] NSWCATAP 50 Hearing dates: 2 December 2022 Date of orders: 20 February 2023 Decision date: 20 February 2023 Jurisdiction: Appeal Panel Before: Dr R Dubler SC, Senior Member P H Molony, Senior Member Decision: (1) Leave to appeal refused. (2) Appeal dismissed. (3) The respondent shall file and serve submissions and documents on which he intends to rely as to costs within 21 days of publication of these reasons, such submission not to exceed 2000 words. (4) Within a further 21 days, the appellant shall file and serve submissions and documents on which she intends to rely in reply, such submission not to exceed 2000 words. (5) Within a further 14 days, the respondent shall file and serve any submissions and documents on which he intends to rely in response, such submission not to exceed 1000 words. (6) Submissions must include submissions concerning whether an order should be made under s 50(2) of the Civil and Administrative Tribunal Act, 2013 dispensing with a hearing. Catchwords: APPEAL – no errors of law – leave to appeal on the merits refused – appeal dismissed. REVENUE LAW – Land Tax – exemption for land used for primary production under s 10AA of the Land Tax Management Act – onus of proof under s 100(3) Taxation Administration Act 1956 – whether dominant use was the maintenance of horses for the purpose of selling them or their natural increase – relevance of intention - whether the use of the land has a significant and substantial commercial purpose or character, and is engaged in for the purpose of profit on a continuous or repetitive basis. Legislation Cited: Administrative Decisions Review Act 1997 Civil and Administrative Tribunal Act 2013 Civil and Administrative Tribunal Rules 2014 Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: CEO of Customs v AMI Toyota Ltd (2000) 102 FCR 578 Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11 Collins v Urban [2014] NSWCATAP 17 Cornish Investments Pty Limited v Chief Commissioner of State Revenue [2012] NSWADT 204 Craig v South Australia (1995) 184 CLR 163 Ferrella v Chief Commissioner of State Revenue [2022] NSWCATAD 154 Ferrella v Chief Commissioner of State Revenue [2014] NSWCA 378 Godolphin Australia Pty Ltd v Chief Commissioner of State Revenue [2022] NSWSC 430 Kostas v HIA Insurance Services Pty Ltd [2010] 241 CLR 390 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2010] 79 NSWLR 724; [2010] NSWSC 867 Saville v Commissioner of Land Tax (NSW) (1980) 12 ATR 7, 81 ATC 4373 Young v Chief Commissioner of State Revenue [2020] NSWSC 330 Vartuli v Chief Commissioner of State Revenue [2014] NSWSC 678 98 ATR 545 Texts Cited: Nil Category: Principal judgment Parties: Nida Ferella as Executor of the Estate of the late Gustavo Ferella and Nida Ferella (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: E Graham (Respondent)