Ferella & Anor v Chief Commissioner of State Revenue [2014] NSWCA 378

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Ferella & Anor v Chief Commissioner of State Revenue [2014] NSWCA 378 Hearing dates: 17 October 2014 Decision date: 10 November 2014 Before: Barrett JA at [1]; Leeming JA at [2]; White J at [8] Decision: 1.Appeal dismissed. 2.Appellants pay the respondent's costs. [Note: The Uniform Civil Procedure Rules 2005 provide (Rule 36.11) that unless the Court otherwise orders, a judgment or order is taken to be entered when it is recorded in the Court's computerised court record system. Setting aside and variation of judgments or orders is dealt with by Rules 36.15, 36.16, 36.17 and 36.18. Parties should in particular note the time limit of fourteen days in Rule 36.16.] Catchwords: TAXES AND DUTIES - land tax - exemptions - where appeal lay from Appeal Panel of Administrative Decisions Tribunal on a question of law - whether rural land exempt from taxation as land the dominant use of which was for primary production - Land Tax Management Act 1956 (NSW) s 10AA(1) - where land subject to different uses - whether appropriate to treat portions of land used for different uses separately and apart - whether Tribunal required to have regard to subjective purpose and intention of users of land in determining whether dominant use of land was for primary production Legislation Cited: Administrative Decisions Tribunal Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Crown Lands Consolidation Act 1913 (NSW) Interpretation Act 1987 (NSW) Land and Valuation Court Act 1921 (NSW) Land Tax Management Act 1956 (NSW) Supreme Court Act 1970 (NSW) Valuation of Land Act 1916 (NSW) Cases Cited: Attorney-General (NSW) v X [2000] NSWCA 199; 49 NSWLR 653 B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187; (2008) 74 NSWLR 481 Brown v Commissioner of Land Tax (NSW) (1977) 7 ATR 642 Brown v Repatriation Commission [1985] FCA 194; 7 FCR 302 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Colby Corporation Pty Ltd v Commissioner of Taxation [2008] FCAFC 10; (2008) 165 FCR 133 Collector of Customs v Agfa-Gevaert Ltd (1996) 186 CLR 389 Da Costa v The Queen (1968) 118 CLR 186 Ferella v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 45 Ferella v Chief Commissioner of State Revenue [2013] NSWADT 46 Greenville Pty Ltd v Commissioner of Land Tax NSW (1977) 7 ATR 278 Hoe v Manningham City Council [2011] VSC 37 Hope v Bathurst City Council (1980) 144 CLR 1 Hope v Bathurst City Council (No. 2) (1984) 52 LGRA 79 Hope v Bathurst City Council (No. 2) (1986) 7 NSWLR 669 Jones v First Tier Tribunal [2013] UKSC 19; [2013] 2 AC 48 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2010] NSWSC 867; (2010) 79 NSWLR 724 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366; (2011) 85 ATR 775 Minister for Aboriginal Affairs v Peko-Wallsend Limited (1986) 162 CLR 24 Osland v Secretary to the Department of Justice (No. 2) [2010] HCA 24; (2010) 241 CLR 320 Saville v Commissioner of Land Tax (1980) 12 ATR 7 Smalley v Secretary, Department of Health and Ageing [2011] FCA 302 Thomason v Chief Executive, Department of Lands (1994-1995) 15 QLCR 286 TNT Skypak International (Aust) Pty Ltd v Federal Commissioner of Taxation (1988) 82 ALR 175; 19 ATR 1067 Texts Cited: C Stebbings, Legal Foundations of Tribunals in Nineteenth-Century England, Cambridge University Press, 2006 Category: Principal judgment Parties: Gustavo Ferella (1st Appellant) Nida Ferella (2nd Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: A E Maroya with M R Davis (Appellants) E A Bishop (Respondent) Solicitors: Zali Burrows Lawyers (Appellants) Crown Solicitor (Respondent) File Number(s): 2013/327888 Decision under appeal Citation: Ferella v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 45 Date of Decision: 2013-10-03 00:00:00 Before: R L Seiden, Deputy President A Verick, Judicial Member J Schwager, Non Judicial Member File Number(s): 139014