Delli-Carpini v Chief Commissioner of State Revenue [2015] NSWCATAD 12

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Delli-Carpini v Chief Commissioner of State Revenue [2015] NSWCATAD 12 Hearing dates: 13 October 2014 Date of orders: 28 January 2015 Decision date: 28 January 2015 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg, Senior Member Decision: The decision under review is affirmed. Catchwords: Land tax – primary production exemption – dominant use – s10AA Land Tax Management Act 1956 Legislation Cited: Administrative Decisions Review Act 1997 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 183 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Ferella & Anor v Chief Commissioner of State Revenue [2014] NSWCA 378 Greenville Pty Ltd v Commissioner of Land Tax (NSW) (1977) 7 ATR 278 Leda Manorstead v Chief Commissioner [2010] NSWSC 867 Saville v Commissioner of Land Tax (1980) 12 ATR 7 Category: Principal judgment Parties: Antonio & Rosina Delli-Carpini and Rosina Delli-Carpini (Applicants) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: D. Mitchell (Applicants) P Knowles (Respondent)