Glenworth Valley Pastoral Company Pty Limited v Chief Commissioner of State Revenue [2011] NSWADT 272

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Glenworth Valley Pastoral Company Pty Limited v Chief Commissioner of State Revenue [2011] NSWADT 272 Hearing dates: 8 and 9 August 2011 Decision date: 17 November 2011 Jurisdiction: Revenue Division Before: J Block, Judicial member Decision: Excepting only that the amount assessed must be reduced by the amount assessed for the 2006 land tax year the decision under review is affirmed Catchwords: Nature of agistment - whether agistment falls within section 10AA of the relevant Act- dominant purpose - whether agricultural purpose dominant- whether land has a dominant purpose where a substantial part is unusable. Legislation Cited: Land Tax Management Act 1956 Cases Cited: Leda Manorstead Pty Limited v Chief Commissioner of State Revenue [2010] NSWSC 867; Clarke v Commissioner of Land Tax(1980) 11 ATR 794; Jones v Commissioner of Land Tax 80 ATC 4539; Shanahan v Commissioner of Land Tax (1980) 80 ATC 4 320; Saville v Commissioner of Land Tax (1981) 81 ATC 4373; Council of the City of Newcastle v Royal Newcastle Hospital (1959) 100 CLR 1l; Greenville v Commissioner of Land Tax (NSW) (1977) 7 ATR 278; Longford Investments Pty Limited v Commissioner of Land Tax (NSW) (1978) 8 ATR 656; Brown v Commissioner of Land Tax (NSW) (1977) 7 ATR 642. Sonter v Commissioner of Land Tax 1976 7 ATR 30 Texts Cited: Pannam, The Horse and the Law Category: Principal judgment Parties: Glenworth Valley Pastoral Company Pty Limited (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel C Burnett (Applicant) I Mescher (Respondent) Brown Wright Stein Lawyers (Applicant) Crown Solicitor (Respondent) File Number(s): 106095