A & A Palk v Chief Commissioner of State Revenue [2012] NSWADT 94

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: A & A Palk v Chief Commissioner of State Revenue [2012] NSWADT 94 Hearing dates: 10 February 2012 and 3 March 2012 Decision date: 18 May 2012 Jurisdiction: Revenue Division Before: A Verick, Judicial Member Decision: The assessment for the land tax year 2009 is confirmed. Catchwords: Land tax - whether land exempt as land used for primary production - breeding bees in hives on land - significant use of land for residential purposes - whether the dominant use was "use for the maintenance of animals" - whether applicants failed the dominant use test Legislation Cited: Land Tax Management Act 1956 Administrative Decisions Tribunal Act 1997 Taxation Administration Act 1996 Interpretation Act 1987 (NSW) Cases Cited: Kearry v Pattinson [1939] 1 All E R 65 Stormer v Ingram (1978) 21 SASR 93 Babaniaris v Luton Fashion Pty Ltd (1987) 71 ALR 225 Project Blue Sky v ABA (1998) 194 CLR 355 Cooper Brooks (Wollongong) Pty Ltd v FCT (1981) 35 ALR 151 Burnside & Marrakai Limited v Federal Commissioner of Taxation (1955-1959) 11 ATD 181 R v Philbey 48 SJ 216 Reysson Pty Ltd v Chief Commissioner of State Revenue (RD) [2009] NSWADTAP 17 Greenville Pty Limited v Commissioner of Land Tax (NSW) 7 ATR 30 Saville v Commissioner of Land Tax (1980) 81 ATC 4373 Stephen v Federal Commissioner of Land Tax (1930) 45 CLR 122 Randwick Corporation v Rutledge (1959) 2 CLR 54 Pizzitola v Galverston County Central Appraisal District 808 S.W. 2nd 244 (Tex. App.-Houstan [1st Dist.] 1991) Tutton and others v A D Walter Ltd (1985) 3 All ER 757 Leda Manorstead v Chief Commissioner of State Revenue [2010] NSWSC 867 Cornish Group Pty Limited & Anor v Chief Commissioner of State Revenue [2009] NSWADT 191 Hope v Bathurst City Council (No 2) (1983) 52 LGRA 79 Hope v Bathurst City Council (1986) 7 NSWLR 669 Thomason v Chief Executive, Department of Lands (1994-1995) 15 QLCR 286 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366 Category: Principal judgment Parties: Allan and Angela Palk (Applicants) Chief Commissioner of State Revenue (Respondent) Representation: Counsel N Bilinsky, (Applicants) AH Rider, (Respondent) B Bilinsky (Applicants) Crown Solicitor (Respondent) File Number(s): 096100