NSW Caselaw
CITATION: Lease a Leaf Property Pty Ltd v Chief Commissioner of State Revenue [2010] NSWADT 289
DIVISION: Revenue Division
APPLICANT Lease A Leaf Property Pty Ltd PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 106008
HEARING DATES: 21 September 2010
SUBMISSIONS CLOSED: 21 September 2010
DATE OF DECISION: 3 December 2010
BEFORE: Frost S - Judicial Member
CATCHWORDS: Land used for primary production – whether land used for a commercial plant nursery – whether propagation of plants necessary – whether sale of plants necessary – whether definitions in a repealed Act can inform the interpretation of the Land Tax Management Act 1956
LEGISLATION CITED : Land Tax Management Act 1956
CASES CITED: Colusso v Chief Commissioner of State Revenue [2008] NSWADT 79 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor [2004] NSWADTAP 19
APPLICANT R J Richardson, WHK Horwath Sydney Pty Ltd REPRESENTATION: RESPONDENT A H Rider, counsel
ORDERS: The assessments are affirmed.
REASONS FOR DECISION
1 The Applicant owns a block of land in Terrey Hills, a suburb about 25 kilometres north of the central business district of Sydney.
2 The Chief Commissioner of State Revenue (the Commissioner) says that the Applicant owes land tax, under the Land Tax Management Act 1956 (the Act), in respect of the land for the tax years 2005 to 2009. The Applicant resists the Commissioner's claim, arguing that the land is exempt from tax because it is used for primary production.
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate