NSW Caselaw
CITATION: Cornish Group Pty Limited & Anor v Chief Commissioner of State Revenue [2009] NSWADT 191
DIVISION: Revenue Division
APPLICANTS Cornish Group Pty Limited and Cornish Group Spring Farm Pty Limited PARTIES: RESPONENT Chief Commissioner of State Revenue
FILE NUMBER: 086052
HEARING DATES: 25 March and 3 June 2009
SUBMISSIONS CLOSED: 3 June 2009
DATE OF DECISION: 22 July 2009
BEFORE: Verick A - Judicial Member
CATCHWORDS: Land tax exemption – primary production
Land Tax Management Act 1956 Administrative Decisions Tribunal Act 1997 LEGISLATION CITED : Taxation Administration Act 1996 Local Government Act 1993 Local Government Act 1919
McKenzie v Randwick City Council [1996] NSWLEC 42 Jakd Pty Limited v Randwick City Council [1996] NSWLEC 97 Greenville Pty Ltd v Commissioner of Land Tax (NSW) (1977) 7 ATR 278 Hope v Bathurst City Council (1980) 144 CLR 1 CASES CITED: FCT v Thomas 72 ATC 4094 Tillmanns Butcheries Pty Limited v Australian Meat Industry (1979) 42 FLR 331 Shanahan & Anor v Chief Commissioner of Land Tax 96 ATC 4320 Sonter v Commissioner of Land Tax (NSW) (1976) 7 ATR 30 Ryde Municipal Council v Macquarie University (1978) 139 CLR 633 Commissioner of Land Tax v Christine (1973) 2 NSWLR 526
APPLICANT A J O'Brien, counsel REPRESENTATION: RESPONDENT A H Rider, counsel
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