Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWCA 408

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWCA 408 Hearing dates: 1 November 2013 Decision date: 09 December 2013 Before: Meagher JA at [1]; Emmett JA at [2]; Leeming JA at [69] Decision: The appeal be dismissed with costs. Catchwords: TAXES AND DUTIES - land tax - land used for primary production - whether use had a significant and substantial commercial purpose or character under s 10AA(2)(a) of the Land Tax Management Act 1956 Legislation Cited: Interpretation Act 1987, s 34 Land Tax Management Act 1956, ss 10AA(1), 10AA(2)(a), 10AA(2)(b) Local Government Act 1919, s 118 Local Government Act 1993, s 515 Trade Practices Act, s 45D Cases Cited: Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue (NT) [2009] HCA 41; 239 CLR 27 Australian Education Union v Department of Education and Children's Services [2012] HCA 3; 86 ALJR 217 CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; 187 CLR 384 Collector of Customs v Agfa-Gevaert Ltd [1996] HCA 36; 186 CLR 389 Ferguson v Federal Commissioner of Taxation [1979] FCA 29; 37 FLR 310 Hope v Bathurst City Council [1980] HCA 16; 144 CLR 1 Hope v The Bathurst City Council [No 3] [1994] NSWCA 139 Martin v Federal Commissioner of Taxation [1953] HCA 100; 90 CLR 470 Tillmanns Butcheries Pty Ltd v Australasian Meat Industry Employees' Union [1979] FCA 132; 42 FLR 331 Category: Principal judgment Parties: Maraya Holdings Pty Limited (ACN 003 631 785) - first appellant Antonio Giusti - second appellant Elizabeth Giusti - third appellant Searco Holdings Pty Limited (ACN 001 872 466) - fourth appellant Flag Constructions Pty Limited (ACN 098 491 064) - fifth appellant Chief Commissioner of State Revenue - respondent Representation: Counsel: R Hamilton SC with B Jones - appellant N Williams SC with E Bishop - respondent Solicitors: