Bisvic Pty Limited v Chief Commissioner of State Revenue [2011] NSWADT 293

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Bisvic Pty Limited v Chief Commissioner of State Revenue [2011] NSWADT 293 Hearing dates: 1 July 2011 Decision date: 12 December 2011 Jurisdiction: Revenue Division Before: R Perrignon, Judicial member Decision: The assessments made by the Chief Commissioner of State Revenue in respect of the 2008, 2009 and 2010 tax years are confirmed Catchwords: Land tax - primary production exemption -land used for maintaining horses for the purpose of sale and agistment - whether purpose of profit on a continuous or repeated basis - whether a significant and substantial commercial purpose or character - whether dominant use of the land Legislation Cited: Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: Ball v Chief Commissioner of State Revenue [2010] NSWADT 114 Hope v Bathurst City Council No 2 [1979] NSWLR 471 Hope v Bathurst City Council (No 2) (1983) 52 LGRA Jones v Commissioner of Land Tax (NSW) (1980) 11 ATR 98 Leda Manorstead Pty Limited v Chief Commissioner of State Revenue [2010] 867 McClelland v Goulburn City Council (1976) 35 LGRA 1 Romano v Chief Commissioner of State Revenue [2011] NSWADT 73 Ryde Municipal Council v Macquarie University (1977) 1 NSWLR 304 Thomas v Commissioner of Taxation (Cth) (1972) 46 ALJR 397 Category: Principal judgment Parties: Bisvic Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel N Canosa (Applicant) Crown Solicitor (Respondent) File Number(s): 106055