Ashleigh Developments Pty Ltd v Chief Commissioner of State Revenue (RD) [2012] NSWADTAP 25

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Ashleigh Developments Pty Ltd v Chief Commissioner of State Revenue (RD) [2012] NSWADTAP 25 Hearing dates: 23 April 2012 Decision date: 16 July 2012 Before: Judge K P O'Connor, President A Verick, Judicial Member J Butlin, Non-judicial Member Decision: Appeal Dismissed Catchwords: STATE REVENUE - Land Tax - Non Rural Land - Primary Production Exemption - Appeal from Tribunal - Meaning of 'land' - Whether 'use' confined to actual physical use of land - Whether comparison involved in deciding the 'dominant use' is confined to actual physical uses - Tribunal held not so confined, and held that the dominant use was of a business nature unrelated to primary production - no error: Land Tax Management Act 1956, s 10AA(3). Tribunal's holding in alternative that the commerciality test is satisfied - considered, Land Tax Management Act 1956, s 10AA(2). Legislation Cited: Land Tax Management Act 1956 Cases Cited: Ashleigh Developments Pty Ltd v Chief Commissioner of State Revenue [2011] NSWADT 250 Australian Football League v Commissioner of State Revenue [2004] VCAT 1882 Colusso and ors v Chief Commissioner of State Revenue [2008] NSWADT 79 Council of the City of Newcastle v Royal Newcastle Hospital (1957) 96 CLR 493 Greenville Pty Ltd v Commissioner of Land Tax (NSW) 7 ATR 278 House v The King [1936] HCA 40; (1936) 55 CLR 499 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2010] NSWSC 867 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366 Minister Administering the Crown Lands Act v NSW Aboriginal Land Council [2008] HCA 48 NSW Aboriginal Land Council v Minister Administering the Crown Lands Act [2007] NSWCA 281; (2007) 157 LGERA 18 Reysson Pty Ltd v Chief Commissioner of State Revenue (RD) [2009] NSWADTAP 17 Saville v Commissioner of Land Tax (NSW) (1980) 81 ATC 4,373 The Council of the City of Parramatta v Brickworks Ltd (1972) 128 CLR 1 Category: Principal judgment Parties: Ashleigh Developments Pty Ltd (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel A Rider (Appellant) I Young (Respondent) A Sandeman, Hicksons Lawyers (Appellant) S Gordon, Crown Solicitor's Office (Respondent) File Number(s): 119054 Decision under appeal Citation: Ashleigh Developments Pty Ltd v Chief Commissioner of State Revenue [2011] NSWADT 250 Date of Decision: 2011-11-02 00:00:00 Before: Revenue Division File Number(s): 096105