Young v Chief Commissioner of State Revenue [2020] NSWSC 330

Supreme Court New South Wales

Medium Neutral Citation: Young v Chief Commissioner of State Revenue [2020] NSWSC 330 Hearing dates: 21-22 November 2019 Date of orders: 07 April 2020 Decision date: 07 April 2020 Jurisdiction: Equity Before: Payne J Decision: (1) Application dismissed; (2) Assessments of land tax for the 2016 land tax year, issued on 29 September 2016, and the 2017 land tax year, issued on 21 October 2017 are confirmed; (3) Plaintiff to pay the costs of the defendant. Catchwords: TAXES AND DUTIES – land tax – s 10AA(3)(b) of the Land Tax Management Act 1956 (NSW) - exemption for land used for primary production – whether land was used for primary production – whether the dominant use of the land was for the maintenance of horses for the purpose of selling them or their natural increase or bodily produce Legislation Cited: Evidence Act 1995 (NSW), ss 57, 136 Hornsby Local Environmental Plan 2013 (NSW) Interpretation Act 1987 (NSW), ss 33, 34(2)(a) Land Tax Management Act 1956 (NSW), ss 7, 8, 9, 10AA Local Government Act 1993 (NSW), s 516State Revenue Legislation Further Amendment Act 2005 (NSW) Supreme Court Act 1970 (NSW), s 19(2) Taxation Administration Act 1996 (NSW), ss 97(4), 100(3) Cases Cited: Allied Pastoral Holdings Pty Ltd v Commissioner of Taxation [1983] 1 NSWLR 1 Bayside Council v Karimbla Properties (No 3) Pty Ltd (2018) 99 NSWLR 66; [2018] NSWCA 257 CDPV Pty Ltd v Commissioner of State Revenue [2016] VSC 322 CDPV Pty Ltd v Commissioner of State Revenue [2017] VSCA 89 Chief Commissioner of State Revenue v Adams Bidco Pty Ltd [2019] NSWCA 34 Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11; (2017) 105 ATR 11 CIC Insurance Ltd v Bankstown Football Club Ltd (1997) 187 CLR 384; [1997] HCA 2 Collector of Customs v Agfa-Gevaert Ltd (1996) 186 CLR 389; [1996] HCA 36 Commissioner of Land Tax v Christie [1973] 2 NSWLR 526 Ferella v Chief Commissioner of State Revenue [2014] NSWCA 378; (2014) 96 ATR 875 Greenville Pty Ltd v Commissioner of Land Tax NSW (1977) 7 ATR 278 Investment and Merchant Finance Corporation Ltd v The Commissioner of Taxation of the Commonwealth of Australia (1971) 125 CLR 249; [1971] HCA 35 John v Commissioner of Taxation of the Commonwealth of Australia (1988) 166 CLR 417; [1989] HCA 5 Jones v Dunkel (1959) 101 CLR 298; [1959] HCA 8 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366; (2011) 85 ATR 775 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue (2010) 79 NSWLR 724; [2010] NSWSC 867 Leppington Pastoral Co Pty Ltd v Chief Commissioner of State Revenue (NSW) [2017] NSWSC 9; (2017) 104 ATR 820 Maraya Holdings Pty Ltd and Ors v Chief Commissioner of State Revenue [2013] NSWSC 23; (2013) 88 ATR 379 McCormack v Commissioner of Taxation of the Commonwealth of Australia (1979) 143 CLR 284; [1979] HCA 18 Metricon Qld Pty Ltd v Chief Commissioner of State Revenue (No 2) [2016] NSWSC 332; (2016) 102 ATR 781 Mills v Commissioner of Taxation of the Commonwealth of Australia (2012) 250 CLR 171; [2012] HCA 51 Newcastle City Council v Royal Newcastle Hospital [1959] AC 248R v Brown [1996] 1 AC 543 Rainn Pty Ltd v Commissioner of State Revenue [2016] VSCA 338 SZTAL v Minister for Immigration and Border Protection (2017) 262 CLR 362; [2017] HCA 34 Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue of New South Wales (2011) 245 CLR 446; [2011] HCA 41 Taylor v The Owners - Strata Plan No 11564 (2014) 253 CLR 531; [2014] HCA 9 Thomason v Chief Executive, Department of Lands [1995] QLAC 4; (1995) 15 QLCR 286 Texts Cited: New South Wales Legislative Council, Parliamentary Debates (Hansard), 29 November 2005 Category: Principal judgment Parties: Spencer Martin Young as trustee for the Spencer Young Family Trust (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: M L Robertson QC with E Bishop (Plaintiff) R L Seiden SC with A H Rider (Defendant)