Bisvic Pty Limited v Chief Commissioner of State Revenue [2017] NSWCATAD 192

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Bisvic Pty Limited v Chief Commissioner of State Revenue [2017] NSWCATAD 192 Hearing dates: 31 October 2016 and 16 February 2017 Date of orders: 19 June 2017 Decision date: 19 June 2017 Jurisdiction: Administrative and Equal Opportunity Division Before: A R Boxall, Senior Member Decision: (1) Affirm the Respondent's decision that the Land is not eligible under section 62J(1) of the LTM Act for an unutilised value allowance in respect of tax years 2013 and 2014; and

(2) Set aside the Respondent's decision that the Land is not eligible under section 62J(1) of the LTM Act for an unutilised value allowance in respect of tax year 2012. Catchwords: Land tax – rural land – grazing – carry on business of grazing – mainly used Legislation Cited: Interpretation Act 1987 Land Tax Management Act 1956 Local Government Act 1993 Taxation Administration Act 1996 Cases Cited: B&L Linings Pty Ltd v Chief Commissioner of State Revenue (2008) 74 NSWLR 481 Bisvic Pty Limited v Chief Commissioner of State Revenue [2011] NSWADT 293 Bisvic Pty Limited v Chief Commissioner State Revenue (No 2) [2014] NSWCATAD 166 Chief Commissioner of State Revenue v Metricon Qld Pty Limited [2017] NSWCA 11 Hope v Bathurst City Council (1980) 144 CLR 1 Hope v Bathurst City Council (No 2) (1983) 52 LGRA 79 Hope v Bathurst City Council (1986) 7 NSWLR 669 Category: Principal judgment Parties: Bisvic Pty Limited as trustee for Yallah Unit Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: Mr James Johnson (Applicant) Mr Adam Gerard (Respondent)