Chief Commissioner of State Revenue v McIntosh Bros Pty Ltd (in liq)

• 1. Taxes and Duties
  2. › Land tax
  3. › Exemption
  4. › Land used for primary production
  5. › Dominant use
  6. › Whether independent primary production activities by separate users may be aggregated to determine dominant use
  7. › Land Tax Management Act 1956 (NSW), s 10AA(2), (3)
• 1. Taxes and Duties
  2. › Land tax
  3. › Exemption
  4. › Land used for primary production
  5. › Commerciality and profit purpose tests
  6. › Whether tests assessed as a whole taking into account independent uses
  7. › Whether single subjective purpose required
  8. › Land Tax Management Act 1956 (NSW), s 10AA(2)(a), (b)
• 1. Taxes and Duties
  2. › Land tax
  3. › Exemption
  4. › Land used for primary production
  5. › Maintenance of animals
  6. › Agistment
  7. › Whether identity of person maintaining animals relevant to s 10AA(3)(b)
  8. › Land Tax Management Act 1956 (NSW), s 10AA(3)(b)
• 1. Taxes and Duties
  2. › Land tax
  3. › Exemption
  4. › Land used for primary production
  5. › Commerciality test
  6. › Whether primary production use on subject land may be assessed in context of wider business activity on other land
  7. › Land Tax Management Act 1956 (NSW), s 10AA(2)(a)

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