Tag Archives: LCG

Talking Tax – Issue 87

Case law

Is it ‘dominant use’? A lesson for taxpayer seeking to claim primary production land tax exemption

In Redmadi Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 231, the Civil and Administrative Tribunal (Tribunal) dismissed the application and affirmed the Chief Commissioner for State Revenue’s (Commissioner) decision to deny a primary production land tax exemption to a taxpayer on the basis that it was not satisfied that land was used for the dominant purpose of primary production within the meaning of section 10 AA of the Land Tax Management Act 1956 (Act).

Read full article