Jamsapi Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 57

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Jamsapi Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 57 Hearing dates: 10 February 2014 Decision date: 08 May 2014 Jurisdiction: Administrative and Equal Opportunity Division Before: A Verick, Senior Member Decision: The land tax assessments under review are affirmed Catchwords: TAXES AND DUTIES - Land Tax - whether land exempt from taxation as land used for primary production - whether the applicant failed to discharge onus of proof - whether the applicant failed the dominant use test Legislation Cited: Taxation Administration Act 1996 Land Tax Management Act 1956 Administrative Decisions Tribunal Act 1997 Administrative Decisions Review Act 1997 Civil and Administrative Tribunal Act 2013 Cases Cited: Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2010] NSWSC 867 Saville v Commissioner of Land Tax (1980) 12 ATR 7 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 Greenville Pty Ltd v Commissioner of Land Tax (1977) 7 ATR 278 Cornish Investments Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 25 Cornish Investments Pty Ltd v Chief Commissioner of State Revenue [2012] NSWADT 204 Krew v Federal Commissioner of Tax 71 ATC 4213 Ferella v Chief Commissioner of State Revenue [2013] NSWADT 46 Jamsapi Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADT 202 Category: Principal judgment Parties: Jamsapi Pty Ltd (Applicant) The Chief Commissioner of State Revenue (Respondent) Representation: Counsel K Day (Respondent) B Anstee (Agent for the Applicant) Crown Solicitor's Office (Respondent) File Number(s): 126002, 126100 and 136053