Vartuli & Anor v Chief Commissioner of State Revenue [2014] NSWSC 678

Supreme Court New South Wales

Medium Neutral Citation: Vartuli & Anor v Chief Commissioner of State Revenue [2014] NSWSC 678 Hearing dates: 25-28 November 2013 Decision date: 30 May 2014 Jurisdiction: Equity Division - Revenue List Before: White J Decision: Refer to para [143] of judgment. Catchwords: TAXATION AND REVENUE - assessment for land tax - land used for primary production - whether the plaintiffs' land is exempt from land tax pursuant to s 10AA(2) of the Land Tax Management Act 1956 - whether use of land for plaintiffs' cattle had "significant and substantial commercial purpose or character" Legislation Cited: Land Tax Management Act 1956 Local Government Act 1993 Income Tax Assessment Act 1936 (Cth) Cases Cited: Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 23; (2013) 88 ATR 379 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWCA 408 Hope v Bathurst City Council (1980) 144 CLR 1 Hope v The Bathurst City Council (No. 3) [1994] NSWCA 139 Thomason v Chief Executive, Department of Lands (1994-1995) 15 QLCR 286 Thomas v Federal Commissioner of Taxation (1972) 3 ATR 165 Category: Principal judgment Parties: Bruno Vartuli - (1st Plaintiff) Nancy Vartuli - (2nd Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: C J Bevan (Plaintiffs) I Mescher (Defendant) Solicitors: Galluzzo Andriano (Plaintiffs) Crown Solicitor (Defendant) File Number(s): 2010/68900