Chief Commissioner of State Revenue v Adams Bidco Pty Ltd

[2019] NSWCA 34

NSW Court of Appeal

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Interrogate

Catchwords

1. Taxes and Duties
2. › Land tax
3. › Exemptions
4. › Primary producer exemption
5. › Duties Act 1997 (NSW) s 163D
6. › Whether landholder's landholdings 'wholly or predominantly' comprised land used for primary production
7. › Whether quantitative approach based on land value or land area or qualitative evaluative approach should be adopted
8. › Duties Act 1997 (NSW), s 163D(2)
9. › Land Tax Management Act 1956 (NSW), s 10AA
1. Statutes
2. › Construction
3. › Defined terms
4. › Whether phrase 'land used for primary production' in s 163D(2) of Duties Act 1997 (NSW) bore ordinary meaning or statutory definition in Dictionary to Act
5. › Duties Act 1997 (NSW), s 163D(2)
1. Practice and Procedure
2. › Trial
3. › Duty to determine all issues
4. › Whether primary judge erred in declining to determine issues of penalty tax and interest after resolving primary issue in taxpayer's favour

Quick Take

Practitioners advising on primary producer exemptions under s 163D of the Duties Act 1997 (NSW) must apply the statutory definition of 'land used for primary production' (by reference to s 10AA of the Land Tax Management Act 1956) and focus on the character of the land rather than the character of the business; the proper methodology for the 'wholly or predominantly' test remains unsettled as between evaluative and quantitative approaches.