Tag Archives: payroll tax assessment

Talking Tax – Issue 80

Case law

In affirming assessment, Tribunal finds taxpayer not entitled to primary production exemption from land tax

In D W Tolson Management Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 173, R L Hamilton SC  affirmed the Chief Commissioner’s assessments in respect of the 2011-2015 years (Relevant Period) by determining that the primary production exemption under section 10AA(3)(f) Land Tax Management Act 1956  (LTMA) was not applicable to the taxpayer’s land (Subject Land) on the basis that the dominant use of the Subject Land was not for the propagation for sale of mushrooms.

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