Ball v Chief Commissioner of State Revenue [2010] NSWADT 114

CITATION: Ball v Chief Commissioner of State Revenue [2010] NSWADT 114

DIVISION: Revenue Division

APPLICANT John Ball and Elizabeth Ball PARTIES: RESPONDENT Chief Commissioner of State Revenue

FILE NUMBER: 096110

HEARING DATES: 3 May 2010

SUBMISSIONS CLOSED: 3 May 2010

EXTEMPORE DECISION DATE: 3 May 2010

DATE OF DECISION: 13 May 2010

BEFORE: Perrignon R - Judicial Member

CATCHWORDS: Land tax – exemption for primary production – whether works preparatory to maintaining horses constitutes use of land under section 10AA(1) of the Land Tax Management Act 1956Land tax – exemption for primary production – horses maintained on 53% of land area for breeding and training - no income derived from qualifying use – income derived from horse agistment - whether horse breeding and training was dominant use of land

LEGISLATION CITED : Land Tax Management Act 1956 Taxation Administration Act 1996

Jones v Commissioner of Land Tax (1980) 11 ATR 98 Southern Estates Pty Limited v Commissioner fo Taxation (Cth) [1966-67] 117 CLR 481 Thomason v Chief Executive, Department of lands [1994-95] 15 QLCR 286 St Pier v Chief Commissioner of State Revenue [2002] NSWADT 112 Greenville Pty Limited v Commissioner of Land Tax NSW (1977) 7 ATR 278 CASES CITED: McClelland v Goulburn City Council (1976) 35 LGRA 1 Hope v Bathurst City Council (No 2) (1983) 52 LGRA 79 Hope v Bathurst City Council (1986) 7 NSWLR 669 Abbott v Commissioner of Land Tax (Vic) (1978) 9 ATR 728 Council of the City of Newcastle v Royal Newcastle Hospital (1956) 96 CLR 493 Council of the City of Newcastle v Royal Newcastle Hospital (1958) 100 CLR 1