Houston v Chief Commissioner of State Revenue [2016] NSWCATAD 126

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Houston v Chief Commissioner of State Revenue [2016] NSWCATAD 126 Hearing dates: 10 May 2016 Date of orders: 22 June 2016 Decision date: 22 June 2016 Jurisdiction: Administrative and Equal Opportunity Division Before: A Verick, Senior Member Decision: The assessments for land tax years 2010-14 are affirmed. Catchwords: STATE REVENUE – Land Tax – whether land exempt - as land used for primary production – whether the dominant use was use for the maintenance of cattle – whether land along with other lands used for significant and substantial commercial purpose or character and whether engaged in for the purpose of profit on a continuous or repetitive basis – s 10AA – Land Tax Management Act 1956 Legislation Cited: Land Tax Management Act 1956 Taxation Administration Act 1996 Local Government Act 1919 Cases Cited: Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue[2010] NSWSC 867 Saville v Commissioner of Land Tax (1980) 12 ATR 7 Hope v Bathurst City Council (No2) (1983) 52 LGRA 79 Hope v Bathurst City Council (1986) 7 NSWLR 669 Thomason v Chief Executive, Department of Lands (1994-1995) 15 QLCR 286 American Leaf Blending Co v Director-General of Inland Revenue [1978] 3 ALL ER 1185 Bartholomew v The Valuer-General (1978) 5 QLCR 253 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366 Vartuli v Chief Commissioner of State Revenue [2014] NSWSC 678 Vartuli v Chief Commissioner of State Revenue [2015] NSWCA 372 Ashleigh Developments Pty Ltd v Chief Commissioner of State Revenue [2012] NSWADTAP 25 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 Category: Principal judgment Parties: Patrick Joseph Houston and Louise May Houston (Applicants) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: E Bishop (Respondent)