CDPV Pty Ltd v Commissioner of State Revenue

[2017] VSCA 89

Victorian Court of Appeal

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Interrogate

Catchwords

1. Taxation
2. › Land tax
3. › Exemption
4. › Primary production land
5. › Land used primarily for primary production
6. › Cultivation for the purpose of selling the produce of cultivation
7. › Whether subjective intentions of land user relevant to determining purpose
8. › Whether cultivation for weed control satisfies statutory purpose
9. › Land Tax Act 2005 (Vic), ss 64, 66(c)
1. Taxation
2. › Land tax
3. › Exemption
4. › Primary production land
5. › Produce of cultivation
6. › Whether produce of cultivation on other land within broader farming operation satisfies requirement
7. › Land Tax Act 2005 (Vic), ss 64(1)(a), 66
1. Taxation
2. › Land tax
3. › Exemption
4. › Land being prepared for use for primary production
5. › Whether preparatory work established on the evidence
6. › Land Tax Act 2005 (Vic), s 68

Quick Take

Practitioners advising on primary production land tax exemptions in Victoria should note that the subjective intentions of the person cultivating the land are relevant to determining whether cultivation is 'for the purpose of selling the produce of cultivation', and that objective evidence of cultivation alone is insufficient.