NEW SOUTH WALES COURT ISSUES JUDGEMENT FOR COUNCIL OF T & A SKILLS CARE SERVICE V/S CHIEF COMMISSIONER OF STATE REVENUE CASE

Australia, Feb. 9 -- New South Wales Land and Environment Court issued text of the following judgement on Jan. 15:

1. The Applicant is T & A Skills Care Service Pty Ltd. It has owned a number of properties, including 75-115 Martins Rd at Badgerys Creek in New South Wales (the Land).

2. The Respondent assessed the Applicant to land tax in respect of the Land for the 2019, 2020, 2021 and 2022 land tax years (Relevant Years). The Applicant objected, but the Respondent disallowed the objection.

3. The issue is whether the Land was exempt from land tax because it satisfied the primary production exemption:

1) in s 10AA(1) of the Land Tax Management Act 1956 (NSW) (LTM Act). for the 2019 and 2020 land tax years (when it was "rural land"); and...