Dwayne Taylor FT Pty Limited as trustee for Dwayne Taylor Family Trust and DA and P Taylor v Chief Commissioner of State Revenue [2024] NSWCATAD 80

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Dwayne Taylor FT Pty Limited as trustee for Dwayne Taylor Family Trust and DA and P Taylor v Chief Commissioner of State Revenue [2024] NSWCATAD 80 Hearing dates: 18 - 19 September 2023, 25 October 2023 Date of orders: 22 March 2024 Decision date: 22 March 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: R J Perrignon, Senior Member Decision: The Land Tax Assessment notices issued on 30 November 2020 and 27 January 2021 in respect of the subject land are revoked. Catchwords: Administrative Law – land tax – whether primary production exemption applied – whether land was used for the maintenance of horses for the purpose of selling them, their natural increase or bodily produce Legislation Cited: Administrative Decisions Review Act 1997 Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: Chief Commissioner of State Revenue v Godolphin Australia Pty Ltd [2023] NSWCA 44 Ferella v Chief Commissioner of State Revenue [2023] NSWCATAP 50 Leda Manorstead v, Chief Commissioner of State Revenue [2011] 85 ATR 775 Thomason v Chief Executive, Department of Lands (1994-95) 5 QLCR 286 Taxation Administration Act 1996 Texts Cited: Nil Category: Principal judgment Parties: Dwayne Taylor FT Pty Limited as trustee for Dwayne Taylor Family Trust (First Applicant) DA Taylor (Second Applicant) P Taylor (Third Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: C Peadon (Applicants) O Berkmann (Respondent)