Codlea Pty Ltd v Chief Commissioner of State Revenue [2016] NSWCATAP 30

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Codlea Pty Ltd v Chief Commissioner of State Revenue [2016] NSWCATAP 30 Hearing dates: 20 November 2015, updated appeal books filed 7 December 2015 Date of orders: 08 February 2016 Decision date: 08 February 2016 Jurisdiction: Appeal Panel Before: Dr J Renwick SC, Senior Member Prof G Walker, Senior Member Decision: Leave to appeal is refused and the appeal is otherwise dismissed. Catchwords: CIVIL AND ADMINISTRATIVE TRIBUNAL – STATE TAXES - Appeal Panel – Land Tax Management Act – Land used for purpose of beekeeping – no question of law arising from finding below that land did not qualify for exemption from land tax– appeal dismissed Legislation Cited: Administrative Appeals Tribunal Act 1975 (Cth) Civil and Administrative Tribunal Act 2013 (NSW) Land Tax Management Act 1956 (NSW) Safety, Rehabilitation and Compensation Act 1988 (Cth) Cases Cited: 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 May v Military Rehabilitation and Compensation Commission [2015] FCAFC 93 Rogers v Vinoly [2016] NSWCATAP 2 Texts Cited: None Category: Principal judgment Parties: Codlea Pty Ltd (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Ms C Burnett, instructed by Bolster and Co, Solicitors (Appellant) Mr A Gerard, instructed by Crown Solicitor's Office (Respondent) File Number(s): AP 15/45786 Decision under appeal Court or tribunal: Civil and Administrative Tribunal of New South Wales Jurisdiction: Administrative and Equal Opportunity Division Citation: [2015] NSWCATAD 136 Date of Decision: 2 July 2015 Before: S Frost, Senior Member File Number(s): 1410173