De Re v Chief Commissioner of State Revenue [2014] NSWCATAD 24

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: De Re v Chief Commissioner of State Revenue [2014] NSWCATAD 24 Hearing dates: 18 February 2014 Decision date: 12 March 2014 Jurisdiction: Administrative and Equal Opportunity Division Before: J.Block, Senior Member Decision: The objection decision under review is affirmed Catchwords: Primary production exemption - onus of proof -consideration of cattle use, rental use and development use Legislation Cited: Land Tax Management Act 1956 Cases Cited: Cornish Group Pty Limited & Anor v Chief Commissioner of State Revenue [2009] NSWADT 191; Leda v Chief Commissioner of State Revenue in the Court of Appeal ([2011] NSWCA (3); Leda v Chief Commissioner of Statue Revenue ([2010] NSWSC 867 79 NSWLR 724); Ashleigh Developments Ltd v Chief Commissioner of State Revenue [2012] NSWADTAP 25; Hope v Bathurst City Council (1986) 7 NSWLR 669; Ashleigh Developments v Chief Commissioner [2011] NSWADT 250; Saliba v Chief Commissioner of State Revenue [2012] NSWADT 119; Maraya Holdings Pty Ltd v Chief Commissioner 'of State Revenue [2013] NSWCA 23; La Vie Developments Pty Limited v Shellharbour City Council [2010] NSWLEC 1277; Category: Principal judgment Parties: Elio De Re (Applicant) Giuseppe De Re (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel D. Mitchell barrister Applicant in person Crown Solicitors Office (Respondent) File Number(s): 136050