Walmsley v Chief Commissioner of State Revenue [2015] NSWCATAD 208

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Walmsley v Chief Commissioner of State Revenue [2015] NSWCATAD 208 Hearing dates: 7 July 2015 Decision date: 15 October 2015 Jurisdiction: Administrative and Equal Opportunity Division Before: R Perrignon Senior Member Decision: The decision of the Chief Commissioner of State Revenue dated 5 December 2014, to assess the subject land to land tax in respect of the 2013 and 2014 tax years, is confirmed. Catchwords: Land tax – residential land, approved for residential subdivision – used for grazing cattle – whether primary production exemption applies Legislation Cited: Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: Caruana v Chief Commissioner of State Revenue [2011] NSWADT 183 Hope v Bathurst City Council No 2 [1979] NSWLR 471 Leda Manorstead v Chief Commissioner of State Revenue [2010] NSWSC 867 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 Thomas v Commissioner of Taxation (Cth) (1972) 46 ALJR 397 Category: Principal judgment Parties: Peter Walmsley, Roy Walmsley, Dianne Millar, Vicki Bailey and Helen Mabutt (Applicant's) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: P Walmsley (Applicant's) Crown Solicitors (Repondent) File Number(s): 1510073