Teebee Holdings Pty Ltd atf Teebee Property Trust v Chief Commissioner of State Revenue [2017] NSWCATAD 338

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Teebee Holdings Pty Ltd atf Teebee Property Trust v Chief Commissioner of State Revenue [2017] NSWCATAD 338 Hearing dates: 28-30 August 2017 Date of orders: 20 November 2017 Decision date: 20 November 2017 Jurisdiction: Administrative and Equal Opportunity Division Before: R L Hamilton SC, Senior Member Decision: (1) The Application is dismissed in respect of the 2013-2015 land tax years and the assessments confirmed.

(2) The assessment for 2016 is set aside and remitted to the Chief Commissioner for the issue of new assessments to the taxpayer reflecting its ownership of the land in the capacity of trustee of two trust funds as at 31 December 2015.

(3) Leave to apply out of time granted. Catchwords: TAXES AND DUTIES-Revenue law- Land Tax- primary production exemption- dominant use of land-cultivation for purpose of sale-significant & substantial commercial purpose or character- purpose of profit on a continuous or repetitive basis- s10AA Land Tax Management Act 1956-meaning of rural land- relevance of Property Identifier (PID) in relation to parcel of land Legislation Cited: Land Tax Management Act 1956 Taxation Administration Act 1996 Valuation of Land Act 1916 Interpretation Act 1987 Cases Cited: Triston Pty Ltd v CCSR ([2017] NSWCATAD 100). Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2010] NSWSC 867 Vartuli Pty V CCSR [2014] NSWSC 678 upheld on appeal [2015] NSWCA 372. Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 23 upheld on appeal [2013] NSWCA 408. CDPV Pty Ltd v Commissioner of State Revenue [2016] VSC 322 Metricon Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 332 ; upheld on appeal CCSR v Metricon Pty Ltd [2017] NSWCA 11 Greenville Pty Ltd v Commissioner of Land Tax (1977) 7 ATR 278 Texts Cited: Pearce and Geddes Statutory Interpretation in Australia 8th Ed.2014 Category: Principal judgment Parties: Teebee Holdings as trustee for Teebee Property Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: E Bishop (Applicant) C Ensor (Respondent)