Recent Cases

Chief Commissioner of State Revenue v Godolphin Australia Pty Ltd [2023] NSWCA 44 (20 March 2023) (Kirk JA at [1], Simpson AJA at [128], Griffiths AJA at [163])


Catchwords:


TAXES AND DUTIES — Land tax — Liability — Exemptions — Exemption for land used for primary production — Whether the dominant use of land was for the maintenance of animals for the purpose of selling them or their natural increase or bodily produce — Land used both for breeding, educating and training horses, and spelling them between races and for the sale of covering services and of progeny — Meaning of “dominant use” — Relationship between use and purpose