Vartuli v Chief Commissioner of State Revenue [2015] NSWCA 372

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Vartuli v Chief Commissioner of State Revenue [2015] NSWCA 372 Hearing dates: 23 April 2015 Decision date: 30 November 2015 Before: Meagher JA at [1]; Ward JA at [2]; Gleeson JA at [3] Decision: 1. Appeal dismissed. 2. Appellants to pay the respondent's costs. Catchwords: TAXES AND DUTIES - land tax - land used for primary production - whether use had a significant and substantial commercial purpose or character - s 10AA(2)(a) of the Land Tax Management Act 1956 Legislation Cited: Civil Procedure Act 2005 (NSW) s 56 Land Tax Management Act 1956 (NSW) s 10AA Local Government Act 1993 (NSW) ss 585, 586, 587, 591, 594, 597 Taxation Administration Act 1996 (NSW) Cases Cited: Fox v Percy [2003] HCA 22; 214 CLR 118 Hope v Bathurst City Council (1978) 38 LGRA 1 Hope v Bathurst City Council [1979] 2 NSWLR 471 Hope v Bathurst City Council [1980] HCA 16; 144 CLR 1 Kuru v State of New South Wales [2008] HCA 26; 236 CLR 1 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWCA 408; 2013 ATC ¶20-429 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 23 Thomas v Federal Commissioner of Taxation (1972) 3 ATR 165 Category: Principal judgment Parties: Bruno Vartuli (First appellant) Nancy Vartuli (Second appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: C J Bevan (Appellants) N J Williams SC / I Mescher (Respondent)