Cornish Investments Pty Limited v Chief Commissioner of State Revenue [2012] NSWADT 204

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Cornish Investments Pty Limited v Chief Commissioner of State Revenue [2012] NSWADT 204 Hearing dates: 30 August 2012 Decision date: 05 October 2012 Jurisdiction: Revenue Division Before: A Verick, Judicial Member Decision: The assessments for the tax years 2008, 2009, 2010 and 2011 under review are affirmed. Catchwords: Land tax - whether land exempt as land used for primary production - cattle breeding, cropping, riding and agistment of horses - whether the dominant use was "use for the maintenance of animals" - whether applicant failed the dominant use test - failure to discharge onus of proof Legislation Cited: Land Tax Management Act 1956 Taxation Administration Act 1996 Administrative Decisions Tribunal Act 1997 Cases Cited: Allied Pastoral Holdings Pty Ltd v Federal Commissioner of Taxation (1983) 83 ATC 4015 Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614 Gauci v Federal Commissioner of Taxation [1975] 135 CLR 81 Glenworth Valley Pastoral Company Pty Ltd v Chief Commissioner of State Revenue [2011] NSWADT 272 Hope v Bathurst City Council (No 2) (1983) 52 LGRA 79 Hope v Bathurst City Council (1986) 7 NSWLR 669 Jones v Commissioner of Land Tax 80 ATC 4539 Krew v Federal Commissioner of Taxation 71 ATC 4091 Leda Manorstead v Chief Commissioner of State Revenue [2010] NSWSC 867 Palk v Chief Commissioner of State Revenue [2012] NSWADT 94 R v The War Pensions Entitlement Appeal Tribunal and another; ex parte Bott (1933) 50 CLR 228 Re Optimise Group Pty Ltd and Commissioner of Taxation [2010] AATA 782 Saville v Commissioner of Land Tax (1980) 12 ATR 7 Shanahan v Commissioner of Land Tax (1980) 80 ATC 4320 Thomson v Chief Executive, Department of Lands (1994-1995) 15 QLCR 286 Trautwein v Federal Commissioner of Taxation (1936) 56 CLR 63 Category: Principal judgment Parties: Cornish Investments Pty Limited as Trustee for Scenic Hills Property Unit Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel I Hemmings (Applicants) AH Rider (Respondent) Marsdens Law Group (Applicants) Crown Solicitor (Respondent) File Number(s): 106033, 116079