Chief Commissioner of State Revenue v Metricon Qld Pty Ltd

• 1. Taxes and Duties
  2. › Land tax
  3. › Exemptions
  4. › Land used for primary production
  5. › Dominant use
  6. › Meaning of 'use' in s 10AA(3)
  7. › Whether concept of 'use' confined to physical use or extends to 'intangible use'
  8. › Whether 'land banking' or preparatory development activities constitute 'use'
  9. › Land Tax Management Act 1956 (NSW), s 10AA(2), (3)
• 1. Taxes and Duties
  2. › Land tax
  3. › Exemptions
  4. › Land used for primary production
  5. › Dominant use
  6. › Evaluative assessment of competing uses
  7. › Whether residential use of tenanted houses on small portion of land predominated over cattle grazing use
  8. › Standard of appellate review of evaluative determinations
  9. › Land Tax Management Act 1956 (NSW), s 10AA(3)
• 1. Statutes
  2. › Interpretation
  3. › Meaning of 'use' in relation to land
  4. › Whether 'use' requires physical deployment or extends to deriving advantage from ownership
  5. › Distinction between current use and intended future use
  6. › Land Tax Management Act 1956 (NSW), s 10AA(3)

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