McCabe v Chief Commissioner of State Revenue [2019] NSWCATOD 33

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: McCabe v Chief Commissioner of State Revenue [2019] NSWCATOD 33 Hearing dates: 6 February 2019 Date of orders: 25 February 2019 Decision date: 25 February 2019 Jurisdiction: Occupational Division Before: Emeritus Prof G D Walker, Senior Member Decision: Decision under review affirmed. Catchwords: REVENUE – land tax – primary production exemption – dominant use of land – whether unfenced rural land could be used for the dominant purpose of grazing. Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Environmental Planning and Assessment Act 1979 (NSW) Land tax Management Act 1956 (NSW) Taxation Administration Act 1996 (NSW). Cases Cited: Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11; Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184; Drake v Minister for Immigration and Ethnic Affairs (1979) 2 ALD 60; Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366, (2011) 85 ATR 775; Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 23; Saville v Commissioner of Land Tax (1980) 12 ATR 7; Southern Estates Pty Ltd v FCT (1967) 117 CLR 481; Teebee Holdings Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 338; Thomason v Chief Executive, Department of Lands (1994 – 1995) 15 QLCR 286. Category: Principal judgment Parties: Leo E D McCabe (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: S T Richardson (Respondent)