Codlea Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 136

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Codlea Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 136 Hearing dates: 24, 25, 26 February 2015 Decision date: 02 July 2015 Jurisdiction: Administrative and Equal Opportunity Division Before: S Frost, Senior Member Decision: The land tax assessments for the 2012 to 2014 land tax years are confirmed. Catchwords: STATE TAXES – land tax – land used for primary production – keeping of bees, for the purpose of selling their honey – dominant use of land – significant and substantial commercial purpose or character – purpose of profit on a continuous or repetitive basis Legislation Cited: Land Tax Management Act 1956 Cases Cited: Leda Manorstead v Chief Commissioner of State Revenue (2010) 79 NSWLR 724; [2010] NSWSC 867 Hope v Bathurst City Council (No 2) (1983) 52 LGRA 79 Thomason v Chief Executive, Department of Lands (1994-1995) 15 QLCR 286 Caruana v Chief Commissioner of State Revenue [2011] NSWADT 183 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 23 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWCA 408 Ashleigh Developments Pty Ltd v Chief Commissioner of State Revenue [2012] NSWADTAP 25 Vartuli v Chief Commissioner of State Revenue [2014] NSWSC 678 Category: Principal judgment Parties: Codlea Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: C Burnett (Applicant) A Gerard (Respondent)