Craythorn v Chief Commissioner of State Revenue [2011] NSWADT 122

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Craythorn v Chief Commissioner of State Revenue [2011] NSWADT 122 Hearing dates: 15 February 2011 Decision date: 27 May 2011 Jurisdiction: Revenue Division Before: Judicial Member M Hole Decision: The decision of the Chief Commissioner of State Revenue is confirmed Catchwords: Primary production exemption - dominant purpose Legislation Cited: Land Tax Management Act 1956 Local Government Act 1993 Cases Cited: Leda Manorstead v Chief Commissioner of State Revenue [2010] NSWSC 867 Hope v Bathurst City Council [1979] 2 NSWLR 471 Thomason v Chief Executive, Department of Lands (1994 - 1995) 15 QCLR 286 Page v Parkes Shire Council (1991) 72 LGRA 97 Chief Executive, Department of Lands v KW Whackett (1994-1995) 15 QLCR 311 La Vie Developments Pty Limited v Shellharbour City Council [2010] NSWLEC 1277 Cornish Group Pty Limited & Anor v Chief Commissioner of State Revenue [2009] NSWADT 191 Ball vChief Commissioner of State Revenue [2010] NSWADT 114 Issa v Chief Commissioner of State Revenue [2009] NSWADT 269 Category: Principal judgment Parties: Maxwell Roderick Craythorn and Irene Helaine Craythorn (applicants) Chief Commissioner of State Revenue (respondent) Representation: Mr D Mitchell, Barrister for respondent Applicant in person Crown Solicitors for respondent File Number(s): 106047