Ferella v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 45

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Ferella v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 45 Hearing dates: 20 August 2013 Decision date: 03 October 2013 Jurisdiction: Appeal Panel - Internal Before: RL Seiden, Deputy President A Verick, Judicial Member J Schwager, Non-Judicial Member Decision: Appeal dismissed Catchwords: Land tax - whether dominant use of land for primary production - standing of discharged bankrupt to whom assessments had been issued - different uses of land - whether finding activities undertaken as a hobby open - onus of proof Legislation Cited: Administrative Decisions Tribunal Act 1997 (NSW) Bankruptcy Act 1966 (Cth) Income Tax Assessment Act 1936 (Cth) Land Tax Management Act 1956 (NSW) Taxation Administration Act 1953 (Cth) Taxation Administration Act 1996 (NSW) Trustee Act 1925 (NSW) Cases Cited: Chief Commissioner of State Revenue v Print National Pty Ltd [2013] NSWCA 96 Collector of Customs (NSW) v Brian Lawlor Automotive Pty Ltd (1979) 41 FLR 338 Cornish Investments Pty Limited v Chief Commissioner of State Revenue [2013] NSWADTAP 25 Ferguson v FCT (1979) 9 ATR 873 Hoxede Pty Ltd as Trustee of The Starr Family Trust v Chief Commissioner of State Revenue [2011] NSWADT 251 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue (2010) 79 NSWLR 724 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue (2011) 85 ATR 775 Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 42 McCallum v Commissioner of Taxation (1997) 75 FCR 458 Minister for Aboriginal Affairs v Peko-Wallsend Ltd (1986) 162 CLR 24 Re Sherriff [1971] 2 NSWLR 438 Thomason v Chief Executive, Department of Lands (1994-95) 15 QLCR 286 Category: Principal judgment Parties: Gustavo and Nida Ferella (Appellants) Chief Commissioner of State Revenue (Respondent) Representation: Counsel JT Svehla (Appellants) E Bishop (Respondent) Crown Solicitor's Office (Respondent) File Number(s): 139014 Decision under appeal Citation: Ferella v Chief Commissioner of State Revenue 2013 [NSWADT] 46 Date of Decision: 2013-02-27 00:00:00 Before: Revenue Division File Number(s): 126062