R. & E Drafting Pty Limited v Chief Commissioner of State Revenue [2014] NSWCATAD 75

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: R. & E Drafting Pty Limited v Chief Commissioner of State Revenue [2014] NSWCATAD 75 Hearing dates: 9 September 2013; 10 September 2013; 5 December 2013; 6 December 2013 Decision date: 06 June 2014 Jurisdiction: Administrative and Equal Opportunity Division Before: J.Block Senior Member Decision: The objection decision under review is affirmed Catchwords: Primary production - meaning of applicable tests "cultivation" Legislation Cited: Land Tax Management Act 1956 Cases Cited: Collector of Customs (Tasmania) v Davis (1989) 23 FCR 378; Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2010] NSWSC 867; 79 NSWLR 724 at [69]-[70], Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366 at [48]; Hope v Bathurst City Council (1986) 7 NSWLR 669; Lease A Leaf Property Pty Limited v Chief Commissioner of State Revenue [2011] NSWADTAP 41; Eager v Smith (19 February 1988, SC NSW unreported; Safety Beach Estates P/L v. Commissioner of Land Tax 79 ATC 4032; Favello Pty Ltd & Ors v Chief Commissioner of State Revenue [2014] NSWCATAD 47; Category: Principal judgment Parties: R. & E Drafting Pty Limited Chief Commissioner of State Revenue Representation: Counsel D. Mitchell (Respondent) R Ennis (Applicant) Crown Solicitor (Respondent) File Number(s): 136013