In a decision handed down on Mon 8.2.2016, the Appeal Panel of the NSW Civil and Administrative Tribunal refused a taxpayer leave to appeal an earlier decision which had refused the primary production land tax exemption for bee-keeping.

The Tribunal had affirmed land tax assessments after finding that the taxpayer’s use of the relevant land for bee-keeping did not, for any of the land tax years in question (2012-2014), meet the requirement for the exemption under s 10AA(2)(a) and (b) of the Land Tax Management Act 1956 (NSW). The Tribunal held the bee-keeping activity did not have a “significant and substantial commercial purpose or character”. It also held the bee-keeping activity was not “engaged in for the purpose of profit on a continuous or repetitive basis”.

The Appeal Panel concluded there were no questions of law identified in the Notice of Appeal, and therefore refused the taxpayer leave to appeal.

(Codlea Pty Ltd v Chief Comr of State Revenue [2016] NSWCATAP 30, NSW Civil and Administrative Tribunal, Appeal Panel, Renwick SM and Walker SM, 8 February 2016.)

[LTN 24, 8/2/16]