Brown Cavallo Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 18

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Brown Cavallo Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 18 Hearing dates: 24 August 2016 Date of orders: 11 January 2017 Decision date: 11 January 2017 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg, Senior Member Decision: The Respondent's Assessments under review for the 2012, 2013, 2014 and 2015 tax years are set aside and a decision is substituted that the Applicant was entitled to the primary production exemption in respect of the Land for these tax years. Catchwords: REVENUE LAW – land tax - primary production exemption - dominant use – maintenance of animals – significant and substantial commercial purpose or character – purpose of profit on a continuous or repetitive basis - 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 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Leda Manorstead v Chief Commissioner [2010] NSWSC 867 Saville v Commissioner of Land Tax (1980) 12 ATR 7 Category: Principal judgment Parties: Brown Cavallo Pty Ltd as trustee of the Cavallo Family Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: K Lord (Applicant) A Rider (Respondent)