Lease A Leaf Property Pty Limited v Chief Commissioner of State Revenue (RD) [2011] NSWADTAP 41

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Lease A Leaf Property Pty Limited v Chief Commissioner of State Revenue (RD) [2011] NSWADTAP 41 Hearing dates: 16 June 2011 Decision date: 15 September 2011 Jurisdiction: Appeal Panel - Internal Before: J Needham SC, Deputy President A Verick, Judicial Member J Butlin, Non-Judicial Member Decision: 1. Appeal dismissed. 2. The order made by the Tribunal on 3 December 2010 is confirmed. Catchwords: Land used for primary production - whether land used for a commercial plant nursery Legislation Cited: Land Tax Management Act 1956 Taxation Administration Act 1996 Horticultural Stock and Nurseries Act 1969 Interpretation Act 1987 Cases Cited: Colusso v Chief Commissioner of State Revenue [2008] NSWADT 79 Wyong Council v Christian Boes [1995] NSWLEC 3 Craig Williamson Pty Ltd v Borrowcliff [1915] VLR 450 Safety Beach Estates Pty Ltd v Commissioner of Land Tax 79 ATC 4032 Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor (RD) [2004] NSWADTAP 19 Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue (NT) (2009) 239 CLR 27 Repatriation Commission v Vietnam Veterans Association (2004) 61 NSWLR 394 Category: Principal judgment Parties: Lease A Leaf Property Pty Ltd (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel R L Hamilton SC (Appellant) GR Kennett SC and AH Rider (Respondent) Crow Horwath (Appellant) Crown Solicitor (Respondent) File Number(s): 109066 Decision under appeal Citation: Lease a Leaf Property Ltd v Chief Commissioner of State Revenue [2010] NSWADT 289 Date of Decision: 2010-09-21 00:00:00 Before: Revenue Division File Number(s): 106008