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As the Trust failed to satisfy the relevant criteria as set out in s. 3A(3B)(a)(i) and (ii) of the Act, the Trust was held to be a special trust and the reassessments of the Chief Commissioner of State Revenue were affirmed.

Case summary |

19 November 2018

Metricon QLD Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCA 11

His Honour considered that the view of Justice White at first instance (and in subsequent decisions in Bellbird Ridge Pty Ltd v Chief Commissioner of State Revenue and Leppington Pastoral Co Pty Ltd v Chief Commissioner of State Revenue) that use is not confined to physical use of the land should not be accepted.

Case summary |

17 November 2018

Bright v Chief Commissioner of State Revenue [2015] NSWCATAD 80

The Tribunal determined that the Taxpayers were not entitled to the exemption for their former PPR because it was rented for more than 6 months in both calendar years preceding the two tax years, and the rental income exceeded the amount reasonably required to cover council, water and energy rates and charges and maintenance costs.

Case summary |

2 November 2011

Ashleigh Developments Pty Ltd v Chief Commissioner of State Revenue [2011] NSWADT 250

At issue in these proceedings was whether the primary production exemption under s10AA of the Land Tax Management Act 1956 ("the Act") should have applied in respect of the Land. Judicial Member Frost affirmed the decision of the Chief Commissioner that the primary production exemption was not available during the relevant tax years.

Data and statistics: DSODLT 003 2020 |

1 July 2020

Land tax premium data set 2022 DSODLT 003 (XLSX, 53.3 KB)

Data extracted from the operational database maintained by Revenue NSW.

Data and statistics: DSODLT 003 2020 |

1 July 2020

Land tax premium data set 2021 DSODLT 003 (XLSX, 53.4 KB)

Data extracted from the operational database maintained by Revenue NSW.

Data and statistics: DSODLT 003 2019 |

1 July 2019

Land tax premium data set 2020 DSODLT 003 (XLSX, 53.7 KB)

Data extracted from the operational database maintained by Revenue NSW.

Data and statistics: DSODLT 003 2018 |

1 July 2018

Land tax premium data set 2019 DSODLT 003 (XLSX, 54.2 KB)

Data extracted from the operational database maintained by Revenue NSW.

Data and statistics: DSODLT 003 2017 |

1 July 2017

Land tax premium data set 2018 DSODLT 003 (XLSX, 54.1 KB)

Data extracted from the operational database maintained by Revenue NSW.

Case summary |

17 November 2018

Australian Native Landscapes Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 189

The Tribunal agreed with the Chief Commissioner’s submissions that the Taxpayer’s definition of ‘cultivation’ must be rejected. The Tribunal cited the Safety Beach case in concluding that the idea conveyed by “cultivation” is the improvement of the land for the purpose of selling the produce of the improved land”.

Case summary |

17 November 2018

T & S Nominees Pty Ltd v Chief Commissioner of State Revenue (Costs) [2017] NSWCATAP 104

The Tribunal made an order that the Taxpayer pay the Chief Commissioner’s costs of the appeal including the costs of the reinstatement application, superseding the previous costs order of 4 August 2016, which only applied to costs thrown away by the Taxpayer’s failure to appear on that day.

Case summary |

17 November 2018

Ghali (RD) v Chief Commissioner of State Revenue [2012] NSWADTAP 20

This matter involved an appeal to the Appeal Panel by the Chief Commissioner from the decision of the Administrative Decisions Tribunal ("the Tribunal") in Ghali v Chief Commissioner of State Revenue [2011] NSWADT 261 that the taxpayer was entitled to the principal place of residence exemption for a property in Beecroft (“the Beecroft Road property”).

Case summary |

17 November 2018

Triston Pty Ltd atf The Ghantous Family Trust v Chief Commissioner of State Revenue [2018] NSWCATAP 37

The Appeal Panel noted that each of the three parcels of land are dually-zoned as “rural landscape” (RU2) and “low density residential” (R2). The Appeal Panel considered that the purpose or object underlying the LTM Act is the imposition of land tax, subject to conditions, limitations and exemptions.

Data and statistics: DSODLT 002 2020 |

1 July 2020

Land tax surcharge data set 2022 DSODLT 002 (XLSX, 46.3 KB)

Data extracted from the operational database maintained by Revenue NSW.

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Land tax total data set 2022 DSODLT 004 (XLSX, 102.9 KB)

Land tax data set notes (DSODLT 001 NOTES) (TXT, 4.1 KB)

Land tax total data set 2021 DSODLT 004 (XLSX, 103.1 KB)

Land tax total data set 2020 DSODLT 004 (XLSX, 102.7 KB)

Land tax total data set 2019 DSODLT 004 (XLSX, 102.4 KB)

Land tax total data set 2018 DSODLT 004 (XLSX, 101.8 KB)

TECH 1 Pty Ltd ATF ROVI Investments Unit Trust v The Chief Commissioner of State Revenue [2015] NSWCATAD 123

Metricon QLD Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCA 11

Bright v Chief Commissioner of State Revenue [2015] NSWCATAD 80

Ashleigh Developments Pty Ltd v Chief Commissioner of State Revenue [2011] NSWADT 250

Land tax premium data set 2022 DSODLT 003 (XLSX, 53.3 KB)

Land tax premium data set 2021 DSODLT 003 (XLSX, 53.4 KB)

Land tax premium data set 2020 DSODLT 003 (XLSX, 53.7 KB)

Land tax premium data set 2019 DSODLT 003 (XLSX, 54.2 KB)

Land tax premium data set 2018 DSODLT 003 (XLSX, 54.1 KB)

Australian Native Landscapes Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 189

T & S Nominees Pty Ltd v Chief Commissioner of State Revenue (Costs) [2017] NSWCATAP 104

Ghali (RD) v Chief Commissioner of State Revenue [2012] NSWADTAP 20

Triston Pty Ltd atf The Ghantous Family Trust v Chief Commissioner of State Revenue [2018] NSWCATAP 37

Land tax surcharge data set 2022 DSODLT 002 (XLSX, 46.3 KB)