Triston Pty Ltd atf The Ghantous Family Trust v Chief Commissioner of State Revenue [2017] NSWCATAD 100

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Triston Pty Ltd atf The Ghantous Family Trust v Chief Commissioner of State Revenue [2017] NSWCATAD 100 Hearing dates: 21 October 2016 Date of orders: 31 March 2017 Decision date: 31 March 2017 Jurisdiction: Administrative and Equal Opportunity Division Before: S Frost, Senior Member Decision: Land tax assessments for the land tax years 2011 to 2015 inclusive confirmed. Catchwords: STATE TAXES – land tax – land used for primary production – maintenance of animals – nursery activities – dominant use of land – significant and substantial commercial purpose or character – purpose of profit on a continuous or repetitive basis Legislation Cited: Land Tax Management Act 1956, s 10AA Cases Cited: Lease A Leaf Property Pty Ltd v Chief Commissioner of State Revenue [2011] NSWADTAP 41; (2011) 85 ATR 273 Leda Manorstead v Chief Commissioner of State Revenue [2010] NSWSC 867 Ashleigh Developments Pty Ltd v Chief Commissioner of State Revenue (RD) [2012] NSWADTAP 25 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 23 Category: Principal judgment Parties: Triston Pty Ltd atf The Ghantous Family Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: M Bennett (Applicant) E Bishop (Respondent)

Solicitors: Brown Wright Stein Lawyers (Applicant) Crown Solicitor's Office (Respondent) File Number(s): 1610022 Publication restriction: None