Gareffa v Chief Commissioner of State Revenue [2012] NSWADT 41

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Gareffa v Chief Commissioner of State Revenue [2012] NSWADT 41 Hearing dates: 6 February 2012 Decision date: 15 March 2012 Jurisdiction: Revenue Division Before: A Verick, Judicial Member Decision: The land tax assessment for the land tax years 2006, 2007, 2008, 2009 and 2010 is confirmed. Catchwords: Primary production exemption- rural land - dominant use test Legislation Cited: Land Tax Management Act 1956 Administrative Decisions Tribunal Act 1997 Taxation Administration Act 1996 Local Government Act 1993 Cases Cited: Romano v Chief Commissioner of State Revenue [2011] NSWADT 73 A R Thomason v Chief Executive, Department of Lands (1994-1995) 15 QLCR 286 Cornish, Ball v Chief Commissioner of State Revenue [2010] NSWADT 114 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 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2010] NSWSC 867 Saville v Commissioner of Land Tax (1980) 12 ATR 7 Hope v Bathurst City Council (No 2) (1983) 52 LGRA 79 Hope v Bathurst City Council (1986) 7 NSWLR 669 Category: Principal judgment Parties: Guieseppe Garreffa (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel H El-Hage (Respondent) F Galluzzo CPA (Applicant, agent) State Crown Solicitor (Respondent) File Number(s): 116019