Ferella & Anor v Chief Commissioner of State Revenue

[2014] NSWCA 378

NSW Court of Appeal

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Interrogate

Catchwords

1. Taxes and Duties
2. › Land tax
3. › Exemptions
4. › Land used for primary production
5. › Dominant use
6. › Whether appropriate to treat portions of land used for different purposes separately
7. › Whether land must be considered as a whole
8. › Land Tax Management Act 1956 (NSW), s 10AA(1), (3)
1. Taxes and Duties
2. › Land tax
3. › Exemptions
4. › Land used for primary production
5. › Dominant use
6. › Whether subjective intention of users relevant to determining dominant use
7. › Whether objective test applies
8. › Land Tax Management Act 1956 (NSW), s 10AA(1), (3)
1. Appeal
2. › Appeal on question of law
3. › From tribunal to court
4. › Whether matters raised constitute questions of law
5. › Challenges to evaluative fact-finding
6. › Whether framing challenge as error of law circumvents statutory limitation
7. › Administrative Decisions Tribunal Act 1997 (NSW), s 119(1)

Quick Take

When determining whether the dominant use of rural land is for primary production under s 10AA of the Land Tax Management Act 1956 (NSW), the land must be considered as a whole even where different portions are used for different purposes; the area devoted to a particular use does not by itself determine dominant use. The subjective intention of the user is not a mandatory consideration in determining dominant use where there are competing uses of the land.