Chief Commissioner of State Revenue v Adams Bidco Pty Ltd [2019] NSWCA 34

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Chief Commissioner of State Revenue v Adams Bidco Pty Ltd [2019] NSWCA 34 Hearing dates: 11 October 2018; Submissions 18 October; 25 October 2018; and 1 November 2018 Decision date: 28 February 2019 Before: Leeming JA at [1]; White JA at [35]; Emmett AJA at [67] Decision: 1. Appeal allowed. 2. Set aside orders 1, 2 and 3 made on 23 May 2018. 3. Remit the proceeding to the Equity Division for hearing and determination of the remaining issues raised in the Court below by the respondent, with the costs incurred to date at first instance to be within the discretion of the judge who hears and determines the remaining issues. 4. The respondent Adams Bidco to pay the appellant Chief Commissioner's costs in this Court. Catchwords: TAXES AND DUTIES — land tax — exemptions — Duties Act 1997 (NSW) s 163D — whether third party was a primary producer within meaning of s 163D at time respondent acquired all issued shares in third party — construction of s 163D(2) — approach to be taken in determining whether a party's landholdings wholly or predominantly comprise land used for primary production — whether a quantitative approach based on land area or land value should be taken or whether a qualitative or evaluative approach should be preferred Legislation Cited: Duties Act 1997 (NSW) Interpretation Act 1987 (NSW) Land Tax Management Act 1956 (NSW) Stamp Duties Act 1926 (NSW) Stamp Duties Amendment Act 1987 (NSW) State Revenue Legislation Further Amendment Act 2009 (NSW) Supreme Court Act 1970 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Chief Commissioner of State Revenue (NSW) v Metricon Qld Pty Ltd [2017] NSWCA 11 Ferella & Anor v Chief Commissioner of State Revenue (NSW) [2014] NSWCA 378 Gibb v Federal Commissioner of Taxation (1966) 118 CLR 628 Gudelj v Motor Accidents Authority of New South Wales (2011) 81 NSWLR 245; [2011] NSWCA 158 Gulic v Boral Transport Ltd [2016] NSWCA 269 Hope v Bathurst City Council (No 2) (1986) 7 NSWLR 669 Illawarra Meat Co Pty Ltd v Commissioner of Land Tax [1979] 1 NSWLR 188 Kelly v The Queen (2004) 218 CLR 216; [2004] HCA 12 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue (2010) 79 NSWLR 724 Leppington Pastoral Co Pty Ltd v Chief Commissioner of State Revenue [2017] NSWSC 9 Peter Sleiman Investments Pty Ltd as trustee for the Sleiman Family Trust v Deputy Commissioner of Taxation [2017] NSWCA 81; 105 ATR 431 Warringah Shire Council v Pittwater Provisional Council (1992) 26 NSWLR 491 Texts Cited: Oliver Jones, Bennion on Statutory Interpretation (6th ed, 2013 LexisNexis) at 517, 528 Category: Principal judgment Parties: Adams Bidco Pty Ltd (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: J Hmelnitsky SC with M Sealey (Appellant) M Richmond SC with T Prince (Respondent)