Constable v Chief Commissioner of State Revenue [2018] NSWCATAD 94

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Constable v Chief Commissioner of State Revenue [2018] NSWCATAD 94 Hearing dates: 14 February 2018 Date of orders: 01 May 2018 Decision date: 01 May 2018 Jurisdiction: Administrative and Equal Opportunity Division Before: S Higgins, Senior Member Decision: (1) The Assessment decision of the respondent, made on 2 March 2016, is confirmed. Catchwords: TAXES AND DUTIES – Land Tax – whether applicant had discharged his onus that the land was exempt from land tax – whether the applicant has proven that, during the relevant land tax years, the land was used for primary production (i.e. forestry) and whether that use had a significant and substantial purpose or character and engaged in for the purpose of profit on a continuous or repetitive basis (s 10AA(3)(a) and (2) of the Land Tax Management Act 1956. Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Environmental Planning and Assessment Act 1979 (NSW) Environmental Planning and Assessment Amendment Act 2017 (NSW) Land Tax Management Act 1956 (NSW) Native Vegetation Amendment (Private Native Forestry) Regulation 2007 Taxation Administration Act 1996 (NSW) Valuation of Land Act 1916 (NSW)

Eurobodalla Rural Local Environmental Plan 1987 Eurobodalla Local Environmental Plan 2012 Cases Cited: Ashleigh Developments Pty Ltd v Chief Commissioner of State Revenue [2012] NSWADTAP 25 Leda Manorsted v Chief Commissioner of State Revenue [2010] NSWSC 867 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWCA 408 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 23 Safety Beach Estates Pty Limited v Commissioner of Land Tax (NSW) (1979) 79 ATC 4032 Triston Pty Ltd atf The Ghantous Family Trust v Chief Commissioner of State Revenue [2017] NSWCATAD 100 Category: Principal judgment Parties: Philip J Constable (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: A Rider (Respondent)