Colusso & Ors v Chief Commissioner of State Revenue [2003] NSWADT 211

CITATION: Colusso & Ors v Chief Commissioner of State Revenue [2003] NSWADT 211 DIVISION: Revenue Division FIRST APPLICANT Dora Colusso SECOND APPLICANT Atanasio Colusso PARTIES: THIRD APPLICANT Andrea Colusso FOURTH APPLICANT Flower Power Pty Ltd RESPONDENT Chief Commissioner of State Revenue FILE NUMBER: 016009 HEARING DATES: 18-20/02/2003 SUBMISSIONS CLOSED: 02/20/2003 DATE OF DECISION: 09/09/2003

BEFORE: Hole M - Judicial Member APPLICATION: Land tax exemption - primary production MATTER FOR DECISION: Principal matter Administrative Decisions Tribunal Act 1997 LEGISLATION CITED : Horticultural Stock and Nurseries Act 1969 Land Tax Management Act 1956 Taxation Administration Act 1996 CASES CITED: Gresham Life Assurance v AG [1916] 1 Ch 228; 7 TC 36, Premier Automatic Ticket Issues Ltd v FC of T (1933) 50 CLR 268, Theosophical Foundation Pty Ltd v C of LT (1966) 67 SR (NSW) 70, Southern Estates Pty Ltd v FC of T (1967) 117 CLR, Sonter v Commissioner of Land Tax (NSW) (1976) 7 ATR 30, Greenville Pty Ltd v Commissioner of Land Tax (NSW) (1977) 7 ATR 278, Ronell v FC of T (1978) 12 ATR 411, Longford Investments Pty Ltd v Commissioner of Land Tax (NSW) (1978) 8 ATR 656, Abbott v Commissioner of Land Tax (Vic) 9 ATR 728 (1978), Illawarra Meat Co v Commissioner of Land Tax (NSW) 9 ATR 734, Safety Beach Estate Pty Ltd v Commissioner of Land Tax (NSW) (1979) 79 ATC 4032, Clarke v Commissioner of Land Tax (NSW) (1980) 11 ATR 794, Hope v Bathurst City Council (1980) 144 CLR 1, Jones v Commissioner of Land Tax (NSW) (1980) 80 ATC 4539 at 4541; (1980) 11 ATR 98, Commissioner of Taxation v Waldeck Nurseries Pty Ltd (1981) 12 ATR 161, Spic'n'Span Corporation v Fredericks 1982 50 LGRA 46, R v Inland Revenue Commissioners; ex parte National Federation of Self-Employed & Small Businesses Ltd [1982] AC 617, Oamington Pty Ltd & Anor v C of LT (NSW) & Anor (1997) 98 ATC 5051, Pickering v Deputy Commissioner of Taxation (1997) 97 ATC 4893, Chief Commissioner of Land Tax v Macary Manufacturing Pty Ltd (1999) 48 NSWLR 299, McDonald's Australia Ltd v Commissioner of Taxes (2000) 45 ATR 124; 2000 ATC 4607, Grice Holdings Pty Ltd v Commissioner of Taxes (2000) 45 ATR 530 APPLICANTS REPRESENTATION: J Robson, counsel RESPONDENT H Sorensen, counsel ORDERS: The land known as 821 Hume Highway Bankstown is entitled to an exemption pursuant to S10(p)(i) of the Land Tax Management Act 1956 for land tax years 1990 to 1999 inclusive