Settler’s Rise Pty Ltd ATF Maison Dieu Road Unit Trust v Chief Commissioner of State Revenue [2019] NSWCATAD 238

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Settler's Rise Pty Ltd ATF Maison Dieu Road Unit Trust v Chief Commissioner of State Revenue [2019] NSWCATAD 238 Hearing dates: 16-17 September 2019 Date of orders: 21 November 2019 Decision date: 21 November 2019 Jurisdiction: Administrative and Equal Opportunity Division Before: S E Frost, Senior Member Decision: Land tax assessments for the land tax years 2015 to 2017 inclusive confirmed Catchwords: REVENUE LAW – Land Tax – exemption for land used for primary production – significant and substantial commercial purpose or character Legislation Cited: Administrative Decisions Review Act 1977 (NSW) Land Tax Management Act 1956 (NSW) Local Government Act 1919 (NSW) (repealed) Taxation Administration Act 1996 (NSW) Cases Cited: Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 23 Maraya Holdings Pty Ltd v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 Metricon Qld Pty Limited v Chief Commissioner of State Revenue (No. 2) [2016] NSWSC 332 Vartuli v Chief Commissioner of State Revenue [2014] NSWSC 678 Vartuli v Chief Commissioner of State Revenue [2015] NSWCA 372 Texts Cited: None cited Category: Principal judgment Parties: Settler's Rise Pty Ltd ATF Maison Dieu Road Unit Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: A D Justice (Applicant) E A Walker (Respondent)