Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366 Hearing dates: 18 August 2011 Decision date: 29 November 2011 Before: Allsop P at 1 Campbell JA at 47 Whealy JA at 52 Decision: Appeal dismissed with costs. [Note: The Uniform Civil Procedure Rules 2005 provide (Rule 36.11) that unless the Court otherwise orders, a judgment or order is taken to be entered when it is recorded in the Court's computerised court record system. Setting aside and variation of judgments or orders is dealt with by Rules 36.15, 36.16, 36.17 and 36.18. Parties should in particular note the time limit of fourteen days in Rule 36.16.] Catchwords: TAXES AND DUTIES - land tax - whether land exempt from taxation as land used for the dominant purpose of primary production per Land Tax Management Act 1956 (NSW), s 10AA(3) - cattle depastured on land - extensive earthworks carried out for future residential subdivision - earthworks not mere preparatory activities - land properly characterised as land "used for" purposes of primary production and commercial land development - necessary to evaluate competing purposes to determine which purpose dominant - commercial land development dominant purpose - land not exempt - not necessary or appropriate in circumstances to express a view on the operation and effect of Land Tax Management Act 1956 (NSW), s 10AA(2). Legislation Cited: Land Tax Act 1958 (Vic), s 9(1)(g), (j) Land Tax Management Act 1956 (NSW), s 10AA, (2), (3) Local Government Act 1919 (NSW), s 118 Local Government Act 1993 (NSW), s 515 Supreme Court Act 1970 (NSW), s 101 Taxation Administration Act 1996 (NSW), s 101(1)(a) Cases Cited: Applewood Residential Development Pty Ltd v Commissioner of State Revenue [2006] VSCA 207; 64 ATR 291 Bosa Development Corp v Coquitlam Assessor, Area No 12 (Bosa No 2) (1996) 30 BCLR (3d) 263 Burnaby/New Westminster Assessor, Area No 10 v Intracorp Developments Ltd (2000) BCCA 121 Burt v Commissioner of Taxation [1912] HCA 74; 15 CLR 469 Canwan Coals Pty Ltd v Federal Commissioner of Taxation [1974] 1 NSWLR 728 Commissioner of Land Tax v Christie [1973] 2 NSWLR 526 Council of the City of Newcastle v Royal Newcastle Hospital [1957] HCA 15; 96 CLR 493 Diethelm Manufacturing Pty Ltd v Federal Commissioner of Taxation (1993) 44 FCR 450 Educang Ltd v Brisbane City Council [2002] QSC 374 Federal Commissioner of Taxation v Murry [1998] HCA 42; 193 CLR 605 Hope v Bathurst City Council (No 2) (1984) 52 LGRA 79 Hope v Bathurst City Council (No 2) (1986) 7 NSWLR 669 Kuru v State of New South Wales [2008] HCA 26; 236 CLR 1 Mayor, Councillors and Citizens of the City of Essenden v Cox [1967] VR 545 Meriton Apartments Pty Ltd v Parramatta City Council [2003] NSWLEC 309 Minister Administering the Crown Lands Act v NSW Aboriginal Land Council [2008] HCA 48; 237 CLR 285 NSW Aboriginal Land Council v Minister Administering the Crown Lands Act [2007] NSWCA 281; 157 LGERA 18 Sandhurst Holdings (Australia) Ltd v Commissioner of State Revenue [2009] VSCA 167; 25 VR 59; 2009 ATC 20-118 Saville v Commissioner of Land Tax (NSW) (1980) 12 ATR 7 Thomason v Chief Executive, Department of Lands (1994-1995) 15 QLCR 286 Whitfords Beach Pty Ltd v Federal Commissioner of Taxation (1983) 14 ATR 247 Category: Principal judgment Parties: Leda Manorstead Pty Ltd (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: I M Neil SC and A C Harding (Appellant) R L Hamilton SC and A H Rider (Respondent) Verekers Lawyers (Appellant) I V Knight, Crown Solicitor's Office (Respondent) File Number(s): 2007/257920 Decision under appeal Jurisdiction: 9111 Citation: Leda Manorstead v Chief Commissioner [2010] NSWSC 867 Date of Decision: 2010-08-16 00:00:00 Before: Gzell J File Number(s): SC 2007/257920