Leppington Pastoral Co Pty Ltd v Chief Commissioner of State Revenue [2017] NSWSC 9

Supreme Court New South Wales

Medium Neutral Citation: Leppington Pastoral Co Pty Ltd v Chief Commissioner of State Revenue [2017] NSWSC 9 Hearing dates: 2-6 May 2016 Decision date: 30 January 2017 Jurisdiction: Equity - Revenue List Before: White J Decision: Refer to para [201] of judgment. Catchwords: TAXES AND DUTIES – Land Tax – Land Tax Management Act 1956 s 10AA(3) – Whether primary production use of land was the dominant use – Identification of relevant land – Significance of use of land by consultants – Whether use of land to produce feed for taxpayer's cattle on other land a primary production use – Meaning of dominant use Legislation Cited: Environmental Planning and Assessment Act 1979 (NSW) Land Tax Management Act 1956 (NSW) Local Government Act 1919 (NSW) Taxation Administration Act 1996 (NSW) Valuation of Land Act 1969 (NSW) Cases Cited: Certain Lloyd's Underwriters v Cross (2012) 248 CLR 378 Chamwell Pty Ltd v Strathfield Council [2007] NSWLEC 114 Council of the City of Newcastle v Royal Newcastle Hospital (1956-7) 96 CLR 493 Council of the City of Newcastle v Royal Newcastle Hospital (1959) 100 CLR 1 Council of the City of Parramatta v Brickworks Limited (1972) 128 CLR 1 Kingston v Keprose Pty Ltd (1987) 11 NSWLR 404 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue (2010) 79 NSWLR 724; [2010] NSWSC 867 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366; (2011) 85 ATR 775 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 23; (2013) 88 ATR 379 Metricon Qld Pty Ltd v Chief Commissioner of State Revenue (No. 2) [2016] NSWSC 332 Re Bolton; Ex parte Beane (1987) 162 CLR 514 Thomason v Chief Executive, Department of Lands (1994-1995) 15 QLCR 286 Vartuli v Chief Commissioner of State Revenue [2014] NSWSC 678 Category: Principal judgment Parties: Leppington Pastoral Co Pty Ltd (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: A Galasso SC with A Rider (Plaintiff) I Young with S Kanagaratnam (Defendant)