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Ashleigh Developments Pty Ltd v Chief Commissioner of State Revenue (RD)
Judgment date: 16/07/2012
Court: NSWADTAP
Judge: KP O'Connor P, A Verick (Judicial Member) and J Butlin (Non-Judicial Member)
Citation:
(2012) 88 ATR 200;
[2012] NSWADTAP 25;
BC201255411;
Catchwords: Statutes; Interpretation; (NSW) Land Tax Management Act 1956 s 10AA; Land;
Statutes; Interpretation; (NSW) Land Tax Management Act 1956 s 10AA(3); Dominant use;
Taxation and revenue; Land tax; Exemption; Land used for primary production;