Banting (as Executor of the Estate of the Late K C Banting) v Chief Commissioner of State Revenue [2018] NSWCATAD 38

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Banting (as Executor of the Estate of the Late K C Banting) v Chief Commissioner of State Revenue [2018] NSWCATAD 38 Hearing dates: 16 November 2017 Date of orders: 14 February 2018 Decision date: 14 February 2018 Jurisdiction: Administrative and Equal Opportunity Division Before: S Higgins, Senior Member Decision: The decision of the respondent, made on 14 March 2016, is confirmed. Catchwords: TAXES AND DUTIES – Land Tax – whether land exempt from taxation as land used for primary production – whether the dominant use was "use for the maintenance of animals …, for the purpose of selling them or their natural increase or bodily produce" – s 10AA(3)(b) Land Tax Management Act 1956 Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Land Tax Management Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Valuation of Land Act 1916 (NSW) Cases Cited: Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Ferella & Anor v Chief Commissioner of State Revenue [2014] NSWCA 378 Leda Manorsted v Chief Commissioner of State Revenue [2010] NSWSC 867 Category: Principal judgment Parties: Adam Sidney Banting as Executor for K C Banting (Applicant) NSW Chief Commissioner of State Revenue (Respondent) Representation: Counsel: D K Ratnam for the Applicant A Stafford for the Respondent