Hoxede Pty Ltd as trustee of the Starr Family Trust v Chief Commissioner of State Revenue [2011] NSWADT 251

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Hoxede Pty Ltd as trustee of the Starr Family Trust v Chief Commissioner of State Revenue [2011] NSWADT 251 Hearing dates: 22 September 2010, 7 December 2010 and 4 May 2011 Decision date: 04 November 2011 Jurisdiction: Revenue Division Before: J Block, Judicial member Decision: The decision under review is affirmed Catchwords: Primary production exemption - rural land - dominant use test - significant and substantial purpose test- zoning Legislation Cited: Land Tax Management Act 1956 Cases Cited: Cornish Group Pty Limited & Anor v Chief Commissioner of State Revenue [2009] NSWADT 191; Leda Manorstead v Chief Commissioner [2010] NSWSC 867. Ball v Chief Commissioner of State Revenue [2010] NSWADT 114; Romano v Chief Commissioner of State Revenue [2011] NSWADT 73; A R Thomason v Chief Executive, Department of Lands (1994-1995) 15 QLCR 286, St Pier v Chief Commissioner of State Revenue [2002] NSWADT 112; Ryde Municipal Council v Macquarie University (1978) 139 CLR 633; Tourapark Pty Ltd v FCT (1982) 149 CLR 176; Newcastle City Council v Royal Newcastle Hospital (1958) 100 CLR 1, Southern Estates Pty Limited v Federal Commissioner of Taxation (1967) 117 CLR 481; Category: Principal judgment Parties: Hoxede Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel H. El Hage (Respondent) A.J. Apps & Associates (Applicant) Crown Solicitor (Respondent) File Number(s): 106012