NSW Caselaw
Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Spedding Estates Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 117 Hearing dates: 4 and 5 February and 22 and 23 November 2016 Date of orders: 13 April 2017 Decision date: 13 April 2017 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg, Senior Member Decision: The decision of the Chief Commissioner under review is affirmed Catchwords: REVENUE LAW – land tax – onus - primary production exemption – competing uses - dominant use – cultivation for the purpose of sale – rural land - s 10AA(3) Land Tax Management Act 1956 Legislation Cited: Administrative Decisions Review Act 1997 Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: Ashleigh Developments Pty Ltd v Chief Commissioner of State Revenue [2011] NSWADT 250 Caruana v Chief Commissioner of State Revenue [2011] NSWADT 183 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Codlea Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 136 Delli-Carpini v Chief Commissioner of State Revenue [2015] NSWCATAD 12 Leda Manorstead v Chief Commissioner [2010] NSWSC 867 Reolon v Chief Commissioner of State Revenue [2013] NSWADT 96 Category: Principal judgment Parties: Spedding Estates Pty Ltd ATF The Spedding Family Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: A Gerard (Respondent)
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