Full Court Minute Books

Case S130/2023

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)

[2023] NSWCA 44


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.


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)