Ashleigh Developments Pty Ltd v Chief Commissioner of State Revenue [2011] NSWADT 250

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Ashleigh Developments Pty Ltd v Chief Commissioner of State Revenue [2011] NSWADT 250 Hearing dates: 4 August 2010, 15 and 16 November 2010, 10, 11, 15, 16 and 17 March 2011, 3 May 2011 Decision date: 02 November 2011 Jurisdiction: Revenue Division Before: S Frost, Judicial Member Decision: Assessments of land tax for 2007, 2008, 2009 and 2010 confirmed. Catchwords: Land tax - primary production use of land - "dominant use" of land - physical activity on the land undertaken by a person other than the owner of the land - whether "dominant use" is measured only by reference to physical activities conducted "on" the land - whether the primary production use of the land has a "significant and substantial commercial purpose or character" - whether the primary production use of the land is engaged in "for the purpose of profit on a continuous or repetitive basis" Legislation Cited: Land Tax Management Act 1956 Cases Cited: Council of the City of Newcastle v Royal Newcastle Hospital (1957) 96 CLR 493; Sonter v Commissioner of Land Tax (NSW) (1976) 7 ATR 30; Greenville Pty Ltd v Commissioner of Land Tax (NSW) (1977) 7 ATR 278; Nancy Shetland Pty Ltd v The Melbourne and Metropolitan Board of Works (1974) 48 ALJR 448; Saville v Commissioner of Land Tax (NSW) (1980) 81 ATC 4373; Abbott v Commissioner of Land Tax [1979] VR 297; Australian Football League v Commissioner of State Revenue [2004] VCAT 1882; Minister Administering the Crown Lands Act v NSW Aboriginal Land Council [2008] HCA 48; Reysson Pty Ltd v Chief Commissioner of State Revenue [2009] NSWADTAP 17; Cornish Group Pty Ltd v Chief Commissioner of State Revenue [2009] NSWADT 191; Leda Manorstead v Chief Commissioner [2010] NSWSC 867; Thomas v FCT (1972) 3 ATR 165; Hope v Bathurst City Council (No. 3) [1994] NSWCA 139 Category: Principal judgment Parties: Ashleigh Developments Pty Ltd (Applicant) and Chief Commissioner of State Revenue (Respondent) Representation: Counsel A H Rider (Applicant) I S Young (Respondent) Hicksons Lawyers (Applicant) Crown Solicitor (Respondent) File Number(s): 096105