Ferella as Executor of the Estate of the late Gustavo Ferella v Chief Commissioner of State Revenue [2024] NSWSC 166

Supreme Court New South Wales

Medium Neutral Citation: Ferella as Executor of the Estate of the late Gustavo Ferella v Chief Commissioner of State Revenue [2024] NSWSC 166 Hearing dates: 6 December 2023 Date of orders: 28 February 2024 Decision date: 28 February 2024 Jurisdiction: Common Law Before: Mitchelmore J Decision: (1) Time to be extended to 29 May 2023 for the applicant to file the Summons. (2) The Summons is dismissed with costs. Catchwords: TAXES AND DUTIES — land tax — liability — exemptions — exemption for land used for primary production — appeal under s 83(1) of the Civil and Administrative Tribunal Act 2013 (NSW) — whether dominant use of land for maintenance of animals for purpose of selling them or their natural increase or bodily produce — when no other use of property put to Tribunal — relevance of subjective intention of taxpayer — no evidence of subjective intention Legislation Cited: Administrative Decisions Review Act 1997 (NSW), ss 58, 63 Civil and Administrative Tribunal Act 2013 (NSW), ss 80, 82, 83, 84 Land Tax Management Act 1956 (NSW), ss 7, 10AA Taxation Administration Act 1996 (NSW), ss 96, 100 Uniform Civil Procedure Rules 2005 (NSW), r 50.12 Cases Cited: Azzopardi v Tasman UEB Industries Ltd (1985) 4 NSWLR 139 Be Financial Pty Ltd as Trustee for Be Financial Operations Trust v Das [2012] NSWCA 164 Bronze Wing International Pty Ltd v SafeWork NSW [2017] NSWCA 41 Chief Commissioner of State Revenue v Godolphin Australia Pty Ltd [2023] NSWCA 44 Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11 Jaycar Pty Limited v Lombardo [2011] NSWCA 284 Kostas v HIA Insurance Services Pty Ltd (2010) 241 CLR 390; [2010] HCA 32 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 Targeted Property Investments Pty Ltd v Look Up Technologies Pty Ltd (No 2) [2023] NSWSC 416 Tomko v Palasty (No 2) (2007) 71 NSWLR 61; [2007] NSWCA 369 Young v Chief Commissioner of State Revenue [2020] NSWSC 330 Category: Principal judgment Parties: Nida Ferella as Executor of the Estate of the Late Gustavo Ferella (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: A Maroya (Applicant) E C Graham (Respondent)