D W Tolson Management Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 173

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: D W Tolson Management Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 173 Hearing dates: 8 March 2017 Date of orders: 01 June 2017 Decision date: 01 June 2017 Jurisdiction: Administrative and Equal Opportunity Division Before: R L Hamilton S C Decision: The Respondent's Assessments for the 2011 - 2015 land tax years are confirmed Catchwords: REVENUE LAW- land tax- primary production-propagation of mushrooms for sale-s 10AA Land Tax Management Act 1956 Legislation Cited: Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: Caruana v Chief Commissioner of State Revenue(CCSR) [2011]NSWADT 183 CCSR v Metricon Qld Pty Limited [2017] NSWCA 11 Chamwell Pty Ltd v Strathfield Council [2007] NSWLEC 114 Educang Limited v Brisbane City Council [2002] QSC 374 Leda Manorstead Pty Ltd v CCSR [2010] NSWSC 867 Leda Manorstead Pty Ltd v CCSR [2011] NSWCA 366 Leppington Pastoral Co Pty Ltd v CCSR [2017] NSWSC 9 Parramatta City Council v Brickworks Ltd (1972) 128 CLR 1 Southern Estates Pty Ltd v FC of T (19670 117 CLR 481 Texts Cited: Oxford English Dictionary (online) Category: Principal judgment Parties: D W Tolson Management Pty Ltd atf ELF Mushrooms No. 2 Unit Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: Mr S Nash (Applicant) Mr A Rider (Respondent)