Vowles Properties Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 73

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Vowles Properties Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 73 Hearing dates: 25 February and 5 May 2014 Decision date: 04 June 2014 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg, Senior Member Decision: The decision of the Chief Commissioner under review is affirmed. Catchwords: Land tax - primary production exemption - dominant use - significant and substantial commercial purpose - s10AA Land Tax Management Act 1956. Legislation Cited: Administrative Decisions Review Act 1997 Civil and Administrative Tribunal Act 2013 Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: Ashleigh Developments Pty Ltd v Chief Commissioner of State Revenue (RD) [2012] NSWADTAP 25 B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187, (2008) 74 NSWLR 481 Caruana v Chief Commissioner of State Revenue [2011] NSWADT Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Greenville Pty Ltd v Commissioner of Land Tax (NSW) (1977) 7 ATR 278 Leda Manorstead v Chief Commissioner [2010] NSWSC 867 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366 Saville v Commissioner of Land Tax (1980) 12 ATR 7 Category: Principal judgment Parties: Vowles Properties Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel B.J. Skinner (Applicant) I. Mescher (Respondent) J.C. Walsh & Sons (Applicant) Crown Solicitor's Office (Respondent) File Number(s): 1360045