Godolphin Australia Pty Ltd v. Chief Commissioner of State Revenue
Case No.
Case no S130/2023
Case Information
Lower Court Judgment
20/03/2023 Supreme Court of New South Wales (Court of Appeal) (Kirk JA, Simpson & Griffiths AJJA)
Catchwords
Taxation – Land tax – Assessments – Exemption for land used for primary production – Where appellant runs thoroughbred stud operation – Where appellant also engages in associated agricultural activities such as raising cattle and growing lucerne – Where no dispute that appellant’s broad use or activities on land involved maintenance of horses and that use dominated over any other use of land – Where s10AA(1) of Land Tax Management Act 1956 (NSW) provides exemption for “land that is rural land from taxation if it is land used for primary production” – Where s10AA(3)(b) provides that “land used for primary production” means land the dominant purpose of which is for “the maintenance of animals (including birds), whether wild or domesticated, for the purpose of selling them or their natural increase or bodily produce” – Where Court of Appeal found appellant failed to establish exempt purpose was dominant including that non-exempt purpose was not merely incidental and subservient to exempt purpose – Whether Court of Appeal erred in concluding that requirement of dominance in s 10AA(3)(b) applies to both use and purpose – Whether Court of Appeal should have concluded that where dominant use of land involves same physical activity for two or more complementary or overlapping purposes, one of which satisfies s 10AA(3)(b) and does not prevail over other purpose, it is unnecessary to demonstrate separately that exempt purpose is dominant purpose – Whether Court of Appeal should have concluded that appellant’s use of land for maintenance of animals was for purpose of selling animals, their progeny and bodily produce.
Documents*
13/10/2023 Hearing (SLA, Canberra by video connection)
25/10/2023 Notice of appeal
01/12/2023 Written submissions (Appellant)
01/12/2023 Chronology (Appellant)
20/12/2023 Written submissions (Respondent)
31/01/2024 Reply
05/03/2024 Hearing (Full Court, Canberra) (Audio-visual recording)
05/03/2024 Outline of oral argument (Appellant)
05/03/2024 Outline of oral argument (Respondent)
05/06/2024 Judgment (Judgment summary)
Audio-visual recordings of Full Court hearings heard in Canberra
Case: XERRI V THE KING
Date: 18 October 2023
Transcript: Hearing
AV time: 1h 50m
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Audio-visual recordings of Full Court hearings heard in Canberra
Case: CARMICHAEL RAIL NETWORK PTY LTD AS TRUSTEE FOR THE CARMICHAEL RAIL NETWORK TRUST V BBC CHARTERING CARRIERS GMBH & CO. KG & ANOR
Date: 17 October 2023
Transcript: Hearing
AV time: 4h 55m
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(2) The audio-visual material available via our web-site of Court proceedings does not constitute the official record of the Court.
(3) Copyright of the footage of the proceedings is retained by the Court.
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Audio-visual recordings of Full Court hearings heard in Canberra
Case: CEREMONIAL SITTING TO FAREWELL THE HONOURABLE CHIEF JUSTICE SUSAN MARY KIEFEL AC
Date: 16 October 2023
Transcript: Hearing
AV time: 0h 38m
You accept the terms of use (below) by playing this audio-visual recording.
Terms of use
Access to the audio-visual recordings of the Court is subject to the following conditions:
(1) You will not record, copy, modify, reproduce, publish, republish, upload, post, transmit, broadcast, rebroadcast, store, distribute or otherwise make available, in any manner, any proceeding or part of any proceeding, other than with prior written approval of the Court. However, schools and universities may broadcast/rebroadcast proceedings in a classroom setting for educational purposes without prior written approval.
(2) The audio-visual material available via our web-site of Court proceedings does not constitute the official record of the Court.
(3) Copyright of the footage of the proceedings is retained by the Court.
By clicking "play" (the triangle controls on the video player), you agree to be bound by these terms of use.
Audio-visual recordings of Full Court hearings heard in Canberra
Case: CEREMONIAL SITTING TO FAREWELL THE HONOURABLE CHIEF JUSTICE SUSAN MARY KIEFEL AC
Date: 16 October 2023
Transcript: Hearing
AV time: 0h 38m
You accept the terms of use (below) by playing this audio-visual recording.
Terms of use
Access to the audio-visual recordings of the Court is subject to the following conditions:
(1) You will not record, copy, modify, reproduce, publish, republish, upload, post, transmit, broadcast, rebroadcast, store, distribute or otherwise make available, in any manner, any proceeding or part of any proceeding, other than with prior written approval of the Court. However, schools and universities may broadcast/rebroadcast proceedings in a classroom setting for educational purposes without prior written approval.
(2) The audio-visual material available via our web-site of Court proceedings does not constitute the official record of the Court.
(3) Copyright of the footage of the proceedings is retained by the Court.
By clicking "play" (the triangle controls on the video player), you agree to be bound by these terms of use.