Morris v Chief Commissioner of State Revenue [2015] NSWCATAD 229

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Morris v Chief Commissioner of State Revenue [2015] NSWCATAD 229 Hearing dates: 08 July 2015 Decision date: 06 November 2015 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg, Senior Member Decision: (1) The assessments under review in respect of the 2011 and 2012 land tax years are affirmed. (2) The Applicant is entitled to the exemption sought in respect of the 2013 land tax year and the assessment issued in respect of that year is set aside. Catchwords: REVENUE LAW - land tax - primary production exemption - dominant use – maintenance of animals - s 10AA Land Tax Management Act 1956. Legislation Cited: Administrative Decisions Review Act 1997 Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: 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 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 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: Kevin Samuel Morris (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: E Bishop (Respondent)