Craig v Chief Commissioner of State Revenue [2019] NSWCATAP 264

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Craig v Chief Commissioner of State Revenue [2019] NSWCATAP 264 Hearing dates: 28 May 2019 Date of orders: 31 October 2019 Decision date: 31 October 2019 Jurisdiction: Appeal Panel Before: M Harrowell, Deputy President R Hamilton SC, Senior Member Decision: (1) Leave is given to the appellants to further amend the Notice of Appeal so as to seek leave to appeal on the grounds set out in paragraph 3 of the document entitled "Appellants' Supplementary Submissions" dated 4 June 2019 filed in these proceedings. (2) Leave to appeal is refused and the appeal is dismissed. Catchwords: TAXES AND DUTIES – Land Tax Management Act, 1956 (NSW) – primary production exemption- exemption applicable to land rezoned from rural land – significant and substantial commercial purpose or character – applicable principles – determination of relevant factual issues – no error shown Legislation Cited: Civil and Administrative Tribunal Act, 2013 (NSW) Civil and Administrative Tribunal Rules, 2014 (NSW) Land Tax Management Act 1956 (NSW) Local Government Act, 1919 (NSW) Taxation Administration Act, 1996 (NSW) Cases Cited: Ashleigh Developments Pty Ltd v Chief Commissioner of State Revenue (RD) [2012] NSWADTAP 25 Beale v Government Insurance Office of NSW (1997) 48 NSWLR 430 Chief Commissioner of State Revenue v Brown Cavallo Pty Ltd [2017] NSWCATAP 189 Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11 Collins v Urban [2014] NSWCATAP 17 Hope v Bathurst City Council [No 3] [1994] NSWCA 139 Maraya Holdings Pty Ltd v Commissioner of State Revenue [2013] NSWSC 23 Maraya Holdings Pty Ltd & Ors v Chief Commissioner of State Revenue (2013) 97 ATR 818: [2013] NSWCA 408 New South Wales Land and Housing Corporation v Orr [2019] NSWCA 231 Thomas v FCT (1972) 3 ATR 165; 46 ALJR 397 Thomason v Chief Executive, Department of Lands (1995) 15 QLCR 286 Vartuli v Chief Commissioner of State Revenue [2014] NSWSC 678 Vartuli v Chief Commissioner of State Revenue [2015] NSWCA 372 Texts Cited: Nil Category: Principal judgment Parties: John Craig (First Appellant) Jeanette Shuttle (Second Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: E Bishop (Appellant) J Mitchell (Respondent)