T & A Skills Care Service Pty Ltd v Chief Commissioner of State Revenue [2025] NSWCATAD 18

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: T & A Skills Care Service Pty Ltd v Chief Commissioner of State Revenue [2025] NSWCATAD 18 Hearing dates: 14 and 15 November 2024 Date of orders: 15 January 2025 Decision date: 15 January 2025 Jurisdiction: Administrative and Equal Opportunity Division Before: J Sullivan, Senior Member Decision: (1) The name of the Applicant is corrected from T & A Skills Care Services Pty Ltd to T & A Skills Care Service Pty Ltd. (2) The assessments of the Land to land tax for the 2019, 2020, 2021 and 2022 land tax years are confirmed. (3) If any party desires to make an application for its costs of these proceedings: (a) that party is to so inform the other party within 21 days of the date of these reasons; (b) the applicant for costs is to lodge with the Tribunal and serve on the respondent to the costs application any written submissions of no more than five pages on or before 28 days from the date of these reasons; (c) the respondent to any costs application is to lodge with the Tribunal and serve on the applicant for costs any written submissions of no more than five pages on or before 42 days from the date of these reasons; (d) any reply submissions limited to three pages are to be lodged with the Tribunal and served on the other party within 49 days of the date of these reasons. (e) the parties are to indicate in their submissions whether they consent to an order dispensing with an oral hearing of the costs application and, if they do not consent, why an oral hearing should be conducted rather than the application being determined on the papers. Catchwords: TAX AND REVENUE – land tax – primary production exemption – onus of proof not satisfied 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: Ashleigh Developments Pty Ltd v Chief Commissioner of State Revenue (RD) [2012] NSWADTAP 25 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Cornish Investments Pty Limited v Chief Commissioner of State Revenue [2012] NSWAD 204 Godolphin Australia Pty Ltd v Chief Commissioner of State Revenue [2024] HCA 20 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 355 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2010] NSWSC 867 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWCA 408 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 23 McIntosh Bros Pty Ltd (In Liq) v Chief Commissioner of State Revenue [2019] NSWCATAD 124 Metricon Qld Pty Limited v Chief Commissioner of State Revenue (No. 2) [2016] NSWSC 332 Safety Beach Estate Pty Ltd v Commissioner of Land Tax (NSW) (1979) 79 ATC 4032 Triston Pty Ltd atf The Ghantous Family Trust v Chief Commissioner of State Revenue [2017] NSWCATAD 100 Triston Pty Ltd v Chief Commissioner of State Revenue [2018] NSWCATAP 37 Vartuli v Chief Commissioner of State Revenue [2014] NSWSC 678 Vartuli v Chief Commissioner of State Revenue [2015] NSWCA 372 Warriewood Pty Ltd v FCT 93 ATC 4653 Texts Cited: None cited Category: Principal judgment Parties: T & A Skills Care Service Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: C Bolger (Applicant) J Mitchell (Respondent)