Favello Pty Ltd & Ors v Chief Commissioner of State Revenue [2014] NSWCATAD 47

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Favello Pty Ltd & Ors v Chief Commissioner of State Revenue [2014] NSWCATAD 47 Hearing dates: 22 - 26, 29 - 31 July 2013, 13 - 15 August 2013, 8 - 11, 14 October 2013 and 3 February 2014. Decision date: 16 April 2014 Before: A Verick, Senior Member Decision: The land tax assessments under review are affirmed Catchwords: TAXES AND DUTIES - Land Tax - Primary Production Exemption - Twenty Seven disparate properties - Whether land used for the cultivation of nut trees - Whether the use is the dominant use - Land Tax Management Act 1956, s 10AA. Legislation Cited: Civil and Administrative Tribunal Act 2013 Land Tax Management Act 1956 Cases Cited: Sonter v Commissioner of Land Tax (NSW) (1976) 7 ATR 30 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2010] NSWSC 867, [2010] 79 NSWLR 724 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366 Saville v Commissioner of Land Tax (1980) 12 ATR 7 Abbott v Commissioner of Land Tax (1978) 38 LGRA 417, (1978) 9 ATR 728 Romano v Chief Commissioner of State Revenue (2010) 84 ATR 28 Gareffa v Chief Commissioner of State Revenue [2012] NSWADT 41 Reolon v Chief Commissioner of State Revenue [2013] NSWADT 96 Ashleigh Developments Pty Ltd v Chief Commissioner of State Revenue [2012] NSWADTAP 25 FCT v Dalco (1990) 168 CLR 614 B & L Linings v Chief Commissioner of State Revenue (2008) 74 NSWLR 481 Pascoe v Commissioner of Taxation (1956) 30 ALJ 402 Hope v Bathurst City Council (No 2) (1984) 52 LGRA 79 Hope v Bathurst City Council (1986) 7 NSWLR 669 Thomason v Chief Executive, Department of Lands (1994-1995) 15 QLCR 286 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366 Brown v Commissioner of Land Tax (NSW) (1977) 7 ATR 642 Greenville Pty Ltd v Commissioner of Land Tax (1977) 7 ATR 278 Safety Beach Estate Pty Ltd v Commissioner of Land Tax (1978) 9 ATR 451 Cornish Investments Pty Ltd v Chief Commissioner of State Revenue [2012] NSWADT 204 Cornish Investments Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 25 Krew v Federal Commissioner of Tax 71 ATC 4213 Longford Investments Pty Ltd v Commissioner of Land Tax (NSW) (1978) 8 ATR 656 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 23 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWCA 408 Warriewood Pty Ltd v FCT (1993) 26 ATR 270 Jones v Dunkel [1959] HCA 8; (1959) 101 CLR 298 Category: Principal judgment Parties: Favello Pty Ltd, Dr Preslav Trenchev, and Preslav Trechev Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: G Foster (Applicants) A S Valenti, Valenti & Valenti (Applicants) S Gordon, Crown Solicitor's Office (Respondent) File Number(s): 106096, 106097, 106098 and 136051