Australian Native Landscapes Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 189

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Australian Native Landscapes Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 189 Hearing dates: 28 July 2015 Decision date: 10 September 2015 Jurisdiction: Administrative and Equal Opportunity Division Before: A Verick, Senior Member Decision: The land tax assessment for 2010-2014 land tax years is confirmed. Catchwords: STATE REVENUE – Land Tax – Whether land consists of separate 'parcels of land' for purposes of Land Tax Management Act 1956 – Part of the land used for 'compost farming' – Whether used for cultivation – Primary Production Exemption - Land Tax Management Act 1956, s 10AA(3)(a). Legislation Cited: Land Tax Management Act 1956 Administrative Decisions Review Act 1997 Land Tax Act 1956 Valuation of Land Act 1916 Cases Cited: Attard & Anor v Valuer-General [2006] NSWLEC 351 Colonial Sugar Refining Co Ltd v The Valuer General (1939) 5 The Valuer 472 Christies Sands Pty Ltd v City of Tea Tree Gully (1975) 37 LGRA 325 Triguboff v Valuer-General [2009] NSW LEC 9 Safety Beach Estate Pty Limited v Commissioner of Land Tax (NSW) (1979) 79 ATC 4032; (1979) ATR 451 Colusso and Others v Chief Commissioner of State Revenue [2008] NSWADT 79 Favello Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 47 Ashleigh Developments Pty Ltd v Chief Commissioner of State Revenue [2011] NSWADT 250 Paliflex Pty Limited v Chief Commissioner of State Revenue [2003] HCA 65; (2003) 219 CLR 325 McMillan v Commissioner of Land Tax [1972] 1 NSWLR 545; (1972) 3 ATR 191 Ryan v Commissioner of Land Tax (NSW) [1982] 1 NSWLR 305; (1982) 12 ATR 907; 82 ATC 4178 Knowles v Salford Corp [1922] 1 CH 328 Category: Principal judgment Parties: Australian Native Landscapes Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: AH Rider (Respondent)