Craig v Chief Commissioner of State Revenue [2019] NSWCATOD 8

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Craig v Chief Commissioner of State Revenue [2019] NSWCATOD 8 Hearing dates: 30 and 31 August 2018 Date of orders: 02 January 2019 Decision date: 02 January 2019 Jurisdiction: Occupational Division Before: S Higgins, Senior Member Decision: (1) The decision of the respondent made on 28 October 2016, is affirmed. (2) The decision of the respondent, made on 17 January 2017, is affirmed. Catchwords: TAXES AND DUTIES – assessment for land tax – land used for primary production – whether applicants' land is exempt from land tax under s 10AA(2) of the Land Tax Management Act 1956 – whether use of land for the applicants' cattle business had a 'significant and substantial commercial purpose or character' Legislation Cited: Nil Cases Cited: Ashleigh Developments Pty Ltd v Chief Commissioner of State Revenue (RD) [2012] NSWCATAP 25 Chief Commissioner of State Revenue v Brown Cavallo Pty Ltd [2017] NSWCATAP 189 Leda Manorsted v Chief Commissioner of State Revenue [2010] NSWSC 867 Maraya Holdings v Chief Commissioner of State Revenue [2013] NSWCA 408 Maraya Holdings v Chief Commissioner of State Revenue [2013] NSWSC 23 Vartuli v Commissioner of State Revenue [2014] NSWSC 678 Vartuli v Commissioner of State Revenue [2015] NSWCA 372 Texts Cited: Administrative Decisions Review Act 1997 (NSW) Land Tax Management Act 1956 (NSW) Local Government Act 1993 (NSW) Taxation Administration Act 1996 (NSW) Category: Principal judgment Parties: John Craig (First Applicant) Jeanette Shuttle (Second Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: B Bishop (Applicants) J Mitchell (Respondent)