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Having regard to the above findings, the Tribunal ordered that the time for filing the application for administrative review is extended to 11 September 2015 (being the date on which the Substantive Application was lodged with the Tribunal).

Case summary |

6 February 2023

Kafes v Commissioner of State Revenue [2022] NSWCATAD 385

NSWCATAC 385. Decision Summary Kafes v CCSR.

Case summary |

17 November 2018

Carberry v Chief Commissioner of State Revenue [2018] NSWCATAD 157

The Tribunal was not satisfied that the taxpayer intended to “solely” use the Land as his principal place of residence. Therefore the concession for unoccupied land intended to be the owner’s PPR under clause 6 of Schedule 1A did not apply (at [14]).

Case summary |

19 November 2018

Vartuli & Anor v Chief Commissioner of State Revenue [2014] NSWSC 678

The taxpayers sought a review of the Chief Commissioner’s land tax assessments for the 2007 to 2013 land tax years, of the Property used by the taxpayers and 2 companies controlled by them, to conduct a primary production business. The Property was zoned non-rural.

Case summary |

17 November 2018

Laviva Nominees Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 84

The Tribunal noted that there was no obligation on the Chief Commissioner to justify the assessment, and the fact that the deed settling the Trust was stamped by OSR (before it acquired any land) did not impose any relevant obligation on the Chief Commissioner.

Case summary |

17 November 2018

Edgely Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAP 37

In relation to the appellant’s argument that the inclusion of amounts owing for previous years constituted a reassessment, the Appeal Panel did not consider that this argument arose as the 2010 assessment was an assessment of land tax for 2010 and not earlier years.

Case summary |

17 November 2018

1 Rocky Point Pty Ltd (No 4) v Chief Commissioner of State Revenue [2011] NSWADTAP 52

At first instance, the Tribunal affirmed the decision of the Chief Commissioner that the PPR exemption did not apply because the registered owner was a company. On appeal, the Appeal Panel affirmed the decision of the Tribunal in an ex tempore judgment.

Case summary |

2 June 2022

Ferella v Chief Commissioner of State Revenue [2022] NSWCATAD 154

The Applicants sought administrative review of land tax assessments of non-rural land at Box Hill for the 2020 and 2021 land tax years on the basis that the property was exempt from land tax because it was used for primary production, namely breeding and sale of horses.

Case summary: 1410439 |

10 December 2014

T & S Nominees Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 218

The Taxpayer sought an interim stay order in respect of a requirement to pay land tax pending the hearing of a review of land tax assessments. The Tribunal refused the Taxpayer’s application and awarded costs of the application to the Chief Commissioner.

Case summary |

17 November 2018

Vowles Properties Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 73

The Tribunal was not satisfied that it was more likely than not that the dominant use of the Disputed Land was for primary production in accordance with s 10AA(3) of the LTM Act. The decision of the Chief Commissioner to assess the land was affirmed.

Case summary |

17 November 2018

Cooney v Chief Commissioner of State Revenue [2017] NSWCATAD 375

The Tribunal concluded that the ”four unities” test mandates that the four unities be considered collectively and not separately. The Tribunal concluded that the parcel comprising both lots was capable of being “residential land”, even though No. 27 by itself did not meet the criteria within the legal definition.

Case summary |

17 November 2018

R & E Drafting Pty Limited v Chief Commissioner of State Revenue [2014] NSWCATAD 75

Senior Member Block affirmed the Chief Commissioner’s decision, finding that the Taxpayer had failed to discharge the onus of proving that actual cultivation occurred in accordance with normal husbandry practices or that if it had occurred that the cultivation was for the purpose of sale.

Case summary |

17 November 2018

Codlea v Chief Commissioner of State Revenue [2015] NSWCATAD 136

The Tribunal found that the taxpayer used the land for beekeeping. However, the beekeeping operations did not have a “significant and substantial commercial purpose or character” nor was it “engaged in for the purpose of profit on a continuous or repetitive basis” as required for the exemption to be available.

Case summary |

17 November 2018

Edgely Pty Limited v Chief Commissioner of State Revenue [2014] NSWCATAD 103

The Taxpayer (Edgely Pty Limited) argued that the 2010 land tax notice of assessment was not a valid assessment because the notice included amounts of land tax relating to the 2002 to 2009 land tax years alleged to be unpaid. The Tribunal confirmed that the 2010 assessment was valid.

Case summary |

17 November 2018

Loomes v Chief Commissioner of State Revenue [2014] NSWCATAD 133

The Taxpayers, sought review of the Chief Commissioner’s land tax assessment of land acquired for the purpose of building their principal place of residence. The Taxpayers argued that the Chief Commissioner should have written off the tax under s.110 of the Taxation Administration Act. The Tribunal confirmed the assessment.

Case summary |

17 November 2018

Frank Zakis Pty Ltd ATF Frank Zakis Family Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 18

The Tribunal held that the Taxpayer, a trustee of a special trust, held an interest as owner on the taxing date because the transfer to the occupants of the property had not been registered by the taxing date, even though it had been executed.

Case summary |

29 August 2023

Byrne v Chief Commissioner of State Revenue [2023] NSWCATAD 234

The decision of the Chief Commissioner to reverse the Applicant’s exemption from duty under the First Home Buyer’s Assistance Scheme is affirmed.

Case summary |

17 November 2018

Spedding Estates Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 117

The Tribunal applied the test in Sonter v Commissioner of Land Tax (NSW)[2] that “all circumstances bearing on the degree, extent and intensity of the land uses are to be considered”. Applying this test the Tribunal determined that the dominant use of the land was not primary production

Case summary |

17 November 2018

Teebee Holdings Pty Ltd ATF Teebee Property Trust v Chief Commissioner of State Revenue [2017] NSWCATAD 338

The Taxpayer submitted that interest at market and premium rates should be remitted. However, the Tribunal concluded that Mr Tall appeared to have relied upon his understanding of how the previous owner was treated for land tax rather than taking care to obtain appropriate advice.

Case summary |

17 November 2018

Azzure-Blacktown Pty Ltd, Azzure-Chiltern Pty Ltd and Azzure-Kotara Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADT 207

The Tribunal decided that as a consequence of discretionary powers of the Trustees specified in each trust deed, none of the beneficiaries were “owners” under s.3(1), and therefore the trusts were correctly assessed by the Chief Commissioner as special trusts.

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DW Tolson Management Pty Ltd v Chief Commissioner of State Revenue [2016] NSWCATAD 113

Kafes v Commissioner of State Revenue [2022] NSWCATAD 385

Carberry v Chief Commissioner of State Revenue [2018] NSWCATAD 157

Vartuli & Anor v Chief Commissioner of State Revenue [2014] NSWSC 678

Laviva Nominees Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 84

Edgely Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAP 37

1 Rocky Point Pty Ltd (No 4) v Chief Commissioner of State Revenue [2011] NSWADTAP 52

Ferella v Chief Commissioner of State Revenue [2022] NSWCATAD 154

T & S Nominees Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 218

Vowles Properties Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 73

Cooney v Chief Commissioner of State Revenue [2017] NSWCATAD 375

R & E Drafting Pty Limited v Chief Commissioner of State Revenue [2014] NSWCATAD 75

Codlea v Chief Commissioner of State Revenue [2015] NSWCATAD 136

Edgely Pty Limited v Chief Commissioner of State Revenue [2014] NSWCATAD 103

Loomes v Chief Commissioner of State Revenue [2014] NSWCATAD 133

Frank Zakis Pty Ltd ATF Frank Zakis Family Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 18

Byrne v Chief Commissioner of State Revenue [2023] NSWCATAD 234

Spedding Estates Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 117

Teebee Holdings Pty Ltd ATF Teebee Property Trust v Chief Commissioner of State Revenue [2017] NSWCATAD 338

Azzure-Blacktown Pty Ltd, Azzure-Chiltern Pty Ltd and Azzure-Kotara Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADT 207