NSW Caselaw
New South Wales Supreme Court
CITATION : Leda Manorstead v Chief Commissioner [2010] NSWSC 867
HEARING DATE(S) : 19-21 July 2010
JUDGMENT DATE : 16 August 2010
JUDGMENT OF : Gzell J
DECISION : Plaintiff failed the dominant use test with respect to cattle grazing. Chief Commissioner's assessment confirmed. Plaintiff ordered to pay his costs.
CATCHWORDS : TAXES AND DUTIES - Land Tax - whether land exempt from taxation as land used for primary production - cattle depastured on land - extensive earthworks carried out for a residential subdivision - whether the dominant use was "use for" the maintenance of animals - whether earthworks can be a "use for" residential development - whether the dominant use test applies a comparison between uses that constitute "use for" specified purposes - whether the plaintiff failed the dominant use test
Land Tax Management Act 1956 Land Tax Act 1958 (Vic) Cultural and Recreational Lands Act 1963 (Vic) Local Government Act 1958 (Vic) State Revenue Legislation Amendment Bill 2005 Local Government Act 1993 LEGISLATION CITED : Land Tax Act 1915 (Qld) City of Brisbane Act 1924 (Qld) Religious Educational and Charitable Institutes Act 1861 (Qld) Local Government Act 1919 Valuation of Land Act 1944 (Qld) Environmental Planning and Assessment Act 1979 Taxation Administration Act 1996
Longford Investments Pty Ltd v Commissioner of Land Tax (NSW) (1978) 8 ATR 656 Warringah Shire Council v Raffles [1979] 2 NSWLR 299 Sandhurst Holdings (Australia) Ltd v Commissioner of State Revenue (Vic) [2009] VSCA 167; 2009 ATC 20-118 Mayor, Councillors and Citizens of the City of Essendon v Cox [1967] VR 545 Bosa Development Corp v Coquitlam Assessor, Area No 12 (Bosa No 2) (1996) 30 BCLR (3d) 263 Applewood Residential Development Pty Ltd v Commissioner of State Revenue [2006] VSCA 207; 64 ATR 291 Commissioner of Land Tax (NSW) v Joyce (1973-1974) 132 CLR 22 CASES CITED : Needham v Commissioner of Land Tax [1999] 2 Qd R 611 Assessor of Area # 10 - Burnaby/New Westminster v Intracorp Developments Ltd 2000 BCCA 121 Educang Limited v Brisbane City Council [2002] QSC 374 Meriton Apartments Pty Limited v Parramatta City Council [2003] NSWLEC 309 Saville v Commissioner of Land Tax (1980) 12 ATR 7 Hope v Bathurst City Council (No 2) (1983) 52 LGRA 79 Hope v Bathurst Cit Council (1986) 7 NSWLR 669 Thomason v Chief Executive, Department of Lands (1994-1995) 15 QLCR 286
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