INTERCORP PTY LTD AS TRUSTEE FOR INTERCORP TRUST and COMMISSIONER OF STATE REVENUE [2018] WASAT 90

STATE ADMINISTRATIVE TRIBUNAL
[2018] WASAT 90
LAND TAX ASSESSMENT ACT 2002 (WA) TAXATION ADMINISTRATION ACT 2003 (WA)
CC 1813/2017
22 JUNE 2018
JUDGE T SHARP, PRESIDENT (ACTING)
30/08/2018
Perth
Commissioner's decision affirmed Application dismissed
B
COMMISSIONER OF STATE REVENUE
INTERCORP PTY LTD AS TRUSTEE FOR INTERCORP TRUST
Land tax
Review
Exemption
Non-rural land
Primary production
Primary production business
Meaning of 'substantial'
Interpretation Act 1984 (WA), s 5, s 19
Land Tax Assessment Act 2002 (WA), s 5, s 7(1), s 17, s 20, s 29, s 30, s 30A, s 30A(1), s 30A(1)(a), s 30B, s 30B(a), s 30B(b), s 30B(c), s 30B(d), s 30B(e), s 30D, s 30D(1), cl 1 of Glossary, Pt 3 Div 3, Pt 3 s 17 to s 43A
Land Tax Management Act 1956 (NSW), s 10AA(2)(a)
State Administrative Tribunal Act 2004 (WA), s 17(1), s 24, s 27(1), s 29(1)
Taxation Administration Act 2003 (WA), s 40
N/A
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