Bellbird Ridge Pty Ltd as trustee for Bellbird Ridge Unit Trust v Chief Commissioner of State Revenue [2016] NSWSC 1637

Supreme Court New South Wales

Medium Neutral Citation: Bellbird Ridge Pty Ltd as trustee for Bellbird Ridge Unit Trust v Chief Commissioner of State Revenue [2016] NSWSC 1637 Hearing dates: 7-10 December 2015 Decision date: 23 November 2016 Jurisdiction: Equity - Revenue List Before: White J Decision: Direct counsel for the defendant to bring in short minutes of order in accordance with the reasons. Catchwords: TAXES AND DUTIES — land tax — Land Tax Management Act 1956 s 10AA — land owned by a company engaged in the business of property development — land used for the grazing and breeding of cattle — whether use of land for the grazing of cattle is the dominant use of land — use of land for residential development not commenced — use of land for the grazing of cattle the dominant use of land — whether the primary production use of land has a significant and substantial commercial purpose or character — financial return of cattle grazing small or negative — cattle grazing undertaken with only minimal time from the operator — cattle grazing operation small in size — no resources devoted to improving the pastures or stockyards of the land — grazing of cattle on the land does not have a significant and substantial commercial purpose or character Legislation Cited: Land Tax Management Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Valuation of Land Act 1944 (Qld) Cases Cited: Bunting v Federal Commissioner of Taxation (1989) 90 ALR 427 Federal Commissioner of Taxation v Gulland (1985) 160 CLR 55 Ferguson v Federal Commissioner of Taxation (1979) 37 FLR 310 Hope v Bathurst City Council (1980) 144 CLR 1 Leda Manorstead v Chief Commissioner of Sate Revenue (2010) 79 NSWLR 724; [2010] NSWSC 867 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 23; (2013) 88 ATR 379 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWCA 408; (2013) 97 ATR 818 Meriton Apartments Pty Ltd v Parramatta City Council [2003] NSWLEC 309 Metricon Qld Pty Ltd v Chief Commissioner of State Revenue (No. 2) [2016] NSWSC 332; (2016) ATC 20-560 Thomas v Federal Commissioner of Taxation (1972) 3 ATR 165 Thomason v Chief Executive, Department of Lands (1995) 15 QLCR 286 Trautwein v Federal Commissioner of Taxation (1936) 56 CLR 196 Vartuli v Chief Commissioner of State Revenue [2014] NSWSC 678 Vartuli v Chief Commissioner of State Revenue [2015] NSWCA 372 Category: Principal judgment Parties: Bellbird Ridge Pty Ltd as trustee for Bellbird Ridge Unit Trust (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: M Richmond SC with E A J Hyde T Lynch SC with S Balafoutis and A H Rider