Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Hearing dates: 15 May 2013 Decision date: 03 June 2013 Jurisdiction: Appeal Panel - Internal Before: RL Seiden, Deputy President S Frost, Judicial Member J Schwager, Non-Judicial Member Decision: Appeal dismissed Catchwords: Land tax - whether dominant use of land for primary production - onus of an applicant - whether Appellant failed to discharge its onus Legislation Cited: Administrative Decision Tribunal Act 1997 (NSW) Income Tax Assessment Act 1936 (Cth) Land Tax Act 1956 (NSW) Land Tax Management Act 1956 (NSW) Taxation Administration Act 1953 (Cth) Taxation Administration Act 1996 (NSW) Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187; (2008) 74 NSWLR 481 Chief Commissioner of State Revenue v Mr Espresso Group Pty Limited [2012] NSWADTAP 1 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Chief Commissioner of State Revenue v Print National Pty Ltd [2013] NSWCA 96 Commissioner of Taxation v Dalco (1990) 168 CLR 614 Cornish Investments Pty Limited v Chief Commissioner of State Revenue [2012] NSWADT 204 Denham Constructions Pty Ltd & Anor v Chief Commissioner of State Revenue (1998) 40 ATR 416 Federal Commissioner of Taxation v Prestige Motors Pty Ltd (1994) 181 CLR 1 Gauci v Federal Commissioner of Taxation (1975) 135 CLR 81 Pharmos Nominees Pty Ltd v Commissioner of State Taxation [2012] SASC 24 Category: Principal judgment Parties: Cornish Investments Pty Limited (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel I Hemmings (Appellant) A H Rider (Respondent) Marsdens Law Group (Appellant) State Crown Solicitor (Respondent) File Number(s): 129037 Decision under appeal Citation: [2012] NSWADT 204 Date of Decision: 2012-10-05 00:00:00 Before: Revenue Division File Number(s): 106033, 116079