The NSW Civil and Administrative Tribunal has affirmed land tax assessments issued to a taxpayer for the 2010, 2012 and 2013 land tax years and refused the taxpayer’s claim for the primary production land tax exemption under the Land Tax Management Act 1956 (NSW).
The matter concerned 5 parcels of rural land owned by the taxpayer during the relevant years.
- The taxpayer claimed the land was used for primary production – this included cattle grazing but mainly for horse breeding (ponies).
- The Commissioner refused the taxpayer’s claim and contended the land was substantially unused land.
The Tribunal held the taxpayer had failed to discharge the onus to establish “all matters necessary to enable the Tribunal to answer the statutory question in its favour”. The Tribunal said the taxpayer was required to produce evidence that, in the relevant years, the dominant use of the land was for the maintenance of cattle or horses for the purpose of selling them or their natural increase or bodily produce. The Tribunal said there was no evidence before it to determine the intensity of the claimed primary production activity on the land.
(Jamsapi Pty Ltd v Chief Comr of State Revenue [2014] NSWCATAD 57, NSW Civil and Administrative Tribunal, Verick SM, 8 May 2014.)
[LTN 87, 9/5/14]