Bisvic Pty Limited v Chief Commissioner of State Revenue (No 2) [2014] NSWCATAD 166

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Bisvic Pty Limited v Chief Commissioner of State Revenue (No 2) [2014] NSWCATAD 166 Hearing dates: 7 May 2014 Decision date: 08 October 2014 Jurisdiction: Administrative and Equal Opportunity Division Before: R J Perrignon, Senior Member Decision: The respondent's decision dated 12 September 2012 is confirmed Catchwords: Land tax; exemption for primary production; use of land for maintaining horses for sale; whether dominant purpose; whether significant and substantial commercial purpose of character; whether for purpose of profit on a continuous or repetitive basis Legislation Cited: Civil and Administrative Tribunal Act 2013 Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: B & L Linings Pty limited v Chief Commissioner of State Revenue (2008) 74 NSWLR 481 Ball v Chief Commissioner of State Revenue [2010] NSWADT 114 Bisvic Pty Limited v Chief Commissioner of State Revenue [2011] NSWADT 293 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 FCT v Dalcro [1990] 168 CLR 614 Hope v Bathurst City Council (1986) 7 NSWLR 669 Jones v Commissioner of Land Tax (NSW) (1980) 11 ATR 98 Leda Manorstead Pty Limited v Chief Commissioner of State Revenue [2010] NSWSC 867 McClelland v Goulburn City Council (1976) 35 LGRA 1 Maraya Holdings Pty Limited v Chief Commissioner of State Revenue [2013] NSWSC 23 Maraya Holdings Pty Limited v Chief Commissioner of State Revenue [2013] NSWCA 408 Thomason v Chief Executive, Department of lands [1994-95] 15 QLCR 286 Category: Principal judgment Parties: Bisvic Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: T Ensor (Applicant) A Gerard (Respondent) Thomas & Bisley (Applicant) Crown Socitor's Office (Respondent) File Number(s): 136052