Recent Cases

Godolphin Australia Pty Ltd v Chief Commissioner of State Revenue [2024] HCA 20 (05 June 2024) (Gageler CJ; Gordon, Edelman, Steward and Jagot JJ)


Land tax – Exemption – Statutory construction – Primary production exemption – Where s 10AA(1) of Land Tax Management Act 1956 (NSW) (“Land Tax Act”) exempts from land tax rural land if used for primary production – Where s 10AA(3)(b) provides “land used for primary production” means land dominant use of which is for maintenance of animals for purpose of selling them or their natural increase or bodily produce – Whether requirement of “dominant use” of land applied both to “maintenance of animals” and also to “purpose of sale” in s 10AA(3)(b) of Land Tax Act – Whether “dominant” confined to required use of land only or “dominant” qualifies composite “use-for-a-purpose” phrase.

Words and phrases – “dominant”, “dominant purpose”, “dominant use”, “exempt from taxation”, “exemption”, “integrated business”, “land tax”, “multiple purposes”, “primary production”, “significant use”, “tax”, “use‑for‑a‑purpose”, “use‑for‑the‑identified‑purpose”, “use‑for‑the‑purpose”, “use of land”.