Wylarah Pastoral Co Pty Ltd ATF Tallong Family Trust v Chief Commissioner of State Revenue [2024] NSWCATAD 366

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Wylarah Pastoral Co Pty Ltd ATF Tallong Family Trust v Chief Commissioner of State Revenue [2024] NSWCATAD 366 Hearing dates: 25 November 2024 Date of orders: 06 December 2024 Decision date: 06 December 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: EA MacIntyre, Senior Member Decision: The assessment of the Respondent is confirmed. Catchwords: ADMINISTRATIVE LAW - reviewable decision - correct and preferable decision - Civil and Administrative Tribunal - objection - appeal STATE REVENUE - land tax - exemption - land used for primary production - rural land - dominant use - cattle - rental income from residence Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Land Tax Act 1956 (NSW) Land Tax Management Act 1956 (NSW) Taxation Administration Act 1997 (NSW) Cases Cited: Cornish Group & Anor v Chief Commissioner of State Revenue [2009] NSWADT 191 Ferella & Anor v Chief Commissioner of State Revenue [2014] NSWCA 378 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366 Leppington Pastoral Co Pty Ltd v Chief Commissioner of State Revenue [2017] NSWSC 9 Safety Beach Estate Pty Ltd v Commissioner of Land Tax 79 ATC 4032 Young v Chief Commissioner of State Revenue [2020] NSWSC 330 Texts Cited: The Macquarie Dictionary Category: Principal judgment Parties: Wylarah Pastoral Co Pty Ltd ATF Tallong Family Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: A Rider (Respondent)