Chief Commissioner of State Revenue v Brown Cavallo Pty Ltd [2017] NSWCATAP 189

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Chief Commissioner of State Revenue v Brown Cavallo Pty Ltd [2017] NSWCATAP 189 Hearing dates: 5 June 2017 Date of orders: 19 September 2017 Decision date: 19 September 2017 Jurisdiction: Appeal Panel Before: M Harrowell, Principal Member R Hamilton SC, Senior Member Decision: 1. Leave to appeal is refused and the appeal is dismissed. 2. Any application for costs must be filed and served within 7 days from the date of these orders. Catchwords: Revenue Law - Land Tax - primary production exemption - significant and substantial commercial purpose or character - purpose of profit on a continuous or repetitive basis - s10AA Land Tax Management Act 1956 - error of law - appeal on the merits Legislation Cited: Administrative Decisions Review Act 1997 Civil and Administrative Tribunal Act, 2013 Civil and Administrative Tribunal Rules, 2014 Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: Collins v Urban [2014] NSWCATAP 17 Leppington Pastoral Co Pty Ltd v Chief Commissioner of State Revenue [2017] NSWSC 9 Lombard Farms P/L v Chief Commissioner of State Revenue [2013] NSWADTAP 42 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 23 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWCA 408 Minister for Immigration and Ethnic Affairs v Liang and Ors (1996) [1996] HCA 6;185 CLR 259 Prendergast v Western Murray Irrigators Ltd [2014] NSWCATAP 69 The Australian Gas Light Company v The Valuer-General 40 SR (NSW) 126 Vartuli v Chief Commissioner of State Revenue [2014] NSWSC 768 Vartuli v Chief Commissioner of State Revenue [2015] NSWCA 372 Category: Principal judgment Parties: Chief Commissioner of State Revenue (Appellant) Brown Cavallo Pty Ltd as Trustee of the Cavallo Family Trust (Respondent) Representation: Counsel: Mr T Lynch and Mr A Ryder (Appellant) Mr K Lord (Respondent)