Triston Pty Limited v Chief Commissioner of State Revenue [2018] NSWCATAP 37

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Triston Pty Limited v Chief Commissioner of State Revenue [2018] NSWCATAP 37 Hearing dates: 11 August 2017 Date of orders: 05 February 2018 Decision date: 05 February 2018 Jurisdiction: Appeal Panel Before: M D Schyvens, Deputy President J S Currie, Senior Member Decision: 1. The Appellant is granted an extension of time to lodge its Notice of Appeal. 2.The appeal is dismissed 3. Each party is to pay its own costs of the appeal. Catchwords: REVENUE LAW – Land Tax – Land Tax Management Act 1956 (NSW), s 10AA – exemption for land used for primary production – meaning of "rural land" in s 10AA(4). STATUTORY INTERPRETATION – Interpretation Act 1987 (NSW) – application of s 33 – construction that would promote the purpose or object underlying the Act. Legislation Cited: Civil and Administrative Tribunal Act 2013 (NSW), ss 41, 80(2)(b) Interpretation Act 1987 (NSW), s 33 Land Tax Management Act 1956 (NSW), ss 10AA, 10AA(1)-(4), 10AA(4)(a)-(f), 10A(1) Cases Cited: Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27 Bell v Commissioner of Taxation [2012] FCA 1042 Carr v Western Australia [2007] HCA 47; (2007) 232 CLR 138 CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384 Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280 Collins v Urban [2014] NSWCATAP 17 Ferella v Chief Commissioner for State Revenue [2014] NSWCA 378 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366 Leda Manorstead v Chief Commissioner [2010] NSWSC 867 Texts Cited: NCAT Guideline 1: Internal Appeals: August 2015 Category: Principal judgment Parties: Triston Pty Limited (as trustee for the Ghantous Family Trust) (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: E Bishop (Respondent)