NSW Caselaw
CITATION: Colusso and ors v Chief Commissioner of State Revenue [2008] NSWADT 79
DIVISION: Revenue Division
APPLICANTS Dora Colusso Atanasio Colusso PARTIES: Andrea Colusso
RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 066055
HEARING DATES: 17-18 December 2007
SUBMISSIONS CLOSED: 18 December 2007
DATE OF DECISION: 13 March 2008
BEFORE: Verick A - Judicial Member
CATCHWORDS: Land tax exemption - primary production
MATTER FOR DECISION: Principal matter
Administrative Decisions Tribunal Act 1997 Horticultural Stock and Nurseries Act 1969 LEGISLATION CITED : Land Tax Management Act 1956 State Revenue Legislation Further Amendment Act 2000 Taxation Administration Act 1996
Abbott v Commissioner of Land Tax (Vic) 9 ATR 728 Colusso & Ors v Chief Commissioner of State Revenue [2003] NSWADT 211 Commissioner of Income Tax v Hanover Agencies Ltd [1967] 1 AC 681 Commissioner of Land Tax v Christie (1973) 2 NSWLR 526 Greenville Pty Ltd v Commissioner of Land Tax (NSW) (1977) 7 ATR 278 Knowles v Salford Corporation (1922) 1 CH. 328 CASES CITED: McFadden v Ashfield Municipal Council 31 LGRA 211 McMillan v Commissioner of Land Tax [1972] NSWLR 545 Ryan v Commissioner of Land Tax [1982] 1 NSWLR 305 Ryde Municipal Council v Macquarie University (1978) 139 CLR 633 Safety Beach Estates Pty Ltd v Commissioner of Land Tax (1979) 79 ATC 4032 Sonter v Commissioner of Land Tax (NSW) (1976) 7 ATR 30 Spic'n'Span Corporation v Fredericks (1982) 50 LGRA 46 Thomas v FC of T (1972) 46 ALJR 397
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