Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11 Hearing dates: 7 and 8 November 2016 Date of orders: 10 February 2017 Decision date: 10 February 2017 Before: Macfarlan JA at [1] Ward JA at [2] Barrett AJA at [3] Decision: (1) Appeal dismissed. (2) That the appellant pay the respondent's costs of the appeal. Catchwords: TAXES AND DUTIES – land tax – exemption of land the "dominant use" of which is "for" certain primary production activities – Land Tax Management Act 1956 (NSW) s 10AA(3) – where farmland acquired with a view to residential development and subdivision – where some steps taken toward realisation of that purpose – cattle raising activities conducted on the land – certain areas also the site of tenanted houses – whether land subject to any present "use" by way of "land banking" or "residential development" – whether residential use or cattle raising use was the "dominant use" of certain areas – whether the concept of "use" relevant to s 10AA(3) is confined to physical use or extends to "intangible use". Legislation Cited: Administrative Decisions Tribunal Act 1997 (NSW) Environmental Planning and Assessment Act 1979 (NSW) Land Tax Management Act 1956 (NSW) State Revenue Legislation Further Amendment Act 2005 (NSW) Valuation of Land Act 1916 (NSW) Cases Cited: Assessor of Area # 10-Burnaby/New Westminster v Intracorp Developments Ltd 2000 BCCA 121; (2000) 137 BCAC 63 Bellbird Ridge Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1637 Blacktown City Council v Fitzpatrick Investments Pty Ltd [2001] NSWCA 259 Bosa Development Corp v British Columbia (Assessor of Area #12 Coquitlam) (1996) 30 BCLR (3d) 263 Commissioners of Taxation v Trustees of St Mark's Glebe [1902] AC 416; [1902] UKPC 21 Council of the City of Newcastle v Royal Newcastle Hospital (1957) 96 CLR 493; [1957] HCA 15 Council of the City of Newcastle v Royal Newcastle Hospital (1959) 100 CLR 1; [1959] UKPC 5 Federal Commissioner of Taxation v St Hubert's Island Pty Ltd (1978) 138 CLR 210; [1978] HCA 10 Dwyer v Calco Timbers Pty Ltd (2008) 234 CLR 124; [2008] HCA 13 Ferella v Chief Commissioner of State Revenue [2014] NSWCA 378; (2014) 96 ATR 875 Golosky v Golosky (unreported, NSWCA, 5 October 1993) Greenville Pty Ltd v Commissioner of Land Tax NSW (1977) 7 ATR 278 Kirela Pty Ltd v Minister Administering Environmental Planning and Assessment Act 1979 (No 2) [2004] NSWLEC 68; (2004) 132 LGERA 90 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366; (2011) 85 ATR 775 Leppington Pastoral Co Pty Ltd v Chief Commissioner of State Revenue [2017] NSWSC 9 Metricon Qld Pty Ltd v Chief Commissioner of Taxation (No 2) [2016] NSWSC 332; [2016] ATC 20 Minister Administering the Crown Lands Act v NSW Aboriginal Land Council (2008) 237 CLR 285; [2008] HCA 48 New South Wales v The Commonwealth [1923] HCA 34; (1923) 33 CLR 1 New South Wales Aboriginal Land Council v Minister Administering the Crown Lands Act [2016] HCA 50 Pioneer Concrete (Qld) Pty Ltd v Brisbane City Council (1980) 145 CLR 485; [1980] HCA 1 Rainn Pty Ltd v Commissioner of State Revenue [2016] VSCA 338 Ryde Municipal Council v Macquarie University (1978) 138 CLR 633; [1978] HCA 58 Shell-Mex and BP Ltd v Clayton [1955] 1 WLR 982 Sandhurst Holdings (Australia) Ltd v Commissioner of State Revenue (2009) 25 VR 59; [2009] VSCA 167 Saville v Commissioner of Land Tax [1980] 12 ATR 7 Singer v Berghouse (1994) 181 CLR 201; [1994] HCA 40 at 212 Templeton v Australian Securities and Investments Commission [2015] FCAFC 137; (2015) 108 ACSR 545 The Council of the Town of Gladstone v The Gladstone Harbour Board [1964] Qd R 505 Thomason v Chief Executive, Department of Lands [1995] QLAC 4; (1995) 15 QLCR 286 Category: Principal judgment Parties: Chief Commissioner of State Revenue (Appellant) Metricon Qld Pty Ltd (Respondent) Representation: Counsel: Mr C J Leggat SC, Mr I S Young (Appellant) Mr M L Robertson QC, Ms E Bishop (Respondent)