Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 23

Supreme Court New South Wales

Medium Neutral Citation: Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 23 Hearing dates: 12-13 November 2012 Decision date: 30 January 2013 Jurisdiction: Equity Division - Revenue List Before: Gzell J Decision: Assessment of Chief Commissioner of State Revenue confirmed with costs. Catchwords: TAXES AND DUTIES - Land Tax - land used for primary production - whether use had a significant and substantial commercial purpose or character within s 10AA(2)(a) of the Land Tax Management Act 1956 Legislation Cited: Income Tax Assessment Act 1936 (Cth) Land Tax Management Act 1956 Local Government Act 1919 Local Government Act 1993 State Revenue Legislation Further Amendment Bill 2005 Taxation Administration Act 1996 Valuation of Land Act 1944 (Qld) Cases Cited: ACI Pet Operations Pty Ltd v Comptroller-General of Customs [1990] FCA 398; (1990) 26 FCR 531 Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue (Northern Territory) [2009] HCA 41; (2009) 239 CLR 27 Ashleigh Developments Pty Ltd v Chief Commissioner of State Revenue [2012] NSWADTAP 25 CIC Insurer Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384 Clarke v Commissioner of Land Tax (NSW) (1980) 11 ATR 794 Collector of Customs v Agfa-Gevaert Ltd [1996] HCA 36; (1996) 186 CLR 389 Coombs v Bahama Palm Trading Pty Ltd [1991] Aust Contract Reports 90-002 EMAAAS P/L v Mobil Oil Australia Ltd [2000] QCA 513 Greenville Pty Ltd v Commissioner of Land Tax (NSW) (1977) 7 ATR 278 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366 Minister for Immigration and Citizenship v SZJGV [2009] HCA 40; (2009) 238 CLR 642 News Ltd v Australian Rugby Football League Limited [1996] FCA 1256; (1996) 58 FCR 447 R v Brown [1996] 1 AC 543 Saville v Commissioner of Land Tax (NSW) (1980) 12 ATR 7 Thomason v Chief Executive, Department of Lands (1995) 15 QLCR 286 Tweddle v Federal Commissioner of Taxation [1942] HCA 40; (1942) 180 CLR 1 Texts Cited: New South Wales, Parliamentary Debates (Hansard), Legislative Assembly, 10 November 1988, 3186 New South Wales, Parliamentary Debates (Hansard), Legislative Council, 29 November 2005, p 20060 (The Hon Michael Costa, Minister for Finance, Infrastructure) Category: Principal judgment Parties: Maraya Holdings Pty Ltd (First Plaintiff) Antonio Giusti (Second Plaintiff) Elizabeth Giusti (Third Plaintiff) Searco Holdings Pty Ltd (Fourth Plaintiff) Flag Constructions Pty Ltd (Fifth Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: Dr H Sorensen/ S McMillan (Plaintiffs) N Williams SC/ E Bishop (Defendant) Solicitors: N Panos Associates (Plaintiffs) Crown Solicitors Office (Defendant) File Number(s): SC 2010/292820