McIntosh Bros Pty Ltd (In Liq) v Chief Commissioner of State Revenue [2019] NSWCATAD 124

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: McIntosh Bros Pty Ltd (In Liq) v Chief Commissioner of State Revenue [2019] NSWCATAD 124 Hearing dates: 26 November 2018, 5 December 2018 (final submissions received 18 January 2019) Date of orders: 21 June 2019 Decision date: 21 June 2019 Jurisdiction: Administrative and Equal Opportunity Division Before: R L Hamilton SC, Senior Member Decision: 1. The Commissioner's assessments are set aside. Catchwords: TAXES AND DUTIES- land tax- primary production exemption- agistment arrangements - use of land by agistee - whether two operations constitute the same business - meaning of 'dominant use'- meaning of 'significant and substantial'- meaning of 'purpose of profit'- consolidation of primary production activities of various users - use of notional costs of labour and land use - onus of proof Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Heritage Act 1977 (NSW) Land Tax Management Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Big Top Hereford Pty Ltd v Thomas [2006] NSWSC 1159 Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11 Hope v Bathurst City Council (No.2) [1980] HCA 16; (1980) 144 CLR 1; 80 ATC 4386 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2010] NSWSC 867 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 23 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWCA 408 Shanahan v Chief Commissioner of Land Tax (1996) 32 ATR 468 Streatfield v Winchcombe Carson Trustee Co (Canberra) Ltd [1981] NSWLR 519 Thomas v Federal Commissioner of Taxation 72 ATC 4094 Thomason v Chief Executive, Department of Lands (1995) 15 QCLR 286 Vartuli v Chief Commissioner of State Revenue [2014] NSWSC 678 Vartuli v Chief Commissioner of State Revenue [2015] NSWCA 372 Westpac Banking Corporation v Commissioner of Stamp Duty (Qld) [2003] QSC 483 Category: Principal judgment Parties: McIntosh Bros Pty Ltd (In Liq) ACN 000 024 395 (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: M Richmond SC and R Mansted (Applicant) T Lynch and A Rider (Respondent)