Below is a listing of appeals heard by the Supreme Court of South Australia in relation to land tax matters November 2007.
|T & S Liapis Pty Ltd v Commissioner of State Taxation  SASC 63|
Date of Decision: 22 April 2015
Decision: Appeal allowed - Land tax assessments for 2005-06 and 2006-07 set aside - Not open to contend that there was no assessment - The Commissioner made valid assessments - The Commissioner did not make a decision in regard to a primary production exemption because Liapis had not applied for such - Liapis was using the land for the business of primary production - Thomas Liapis was engaged on a substantially full-time basis (either on his own behalf or as an employee) in the business - Liapis failed to prove that the business of primary production was its main business as at June 2005 but did prove that it was as at June 2006.
Catchwords: LAND TAX – Land Tax Act 1936 - Exemptions - Primary production land
|RSAYS Ltd v Commissioner of State Taxation  SASC 398|
Date of Decision: 13 November 2007
Decision: Appeal allowed – the Court has to have regard to perceived purpose of exemption – given the context, the relevant exemption provisions should be interpreted liberally – paragraphs 4(1)(k)(i) and (ii) encourage and protect the pursuit of certain sporting activities –paragraph 4(1)(k)(i) does not ask the purpose for which land is used, but the purpose for which land is held – it is couched in present tense and applies at the time when exemption is sought – motivation for forming a holding association and purpose for holding land are two distinct questions with potentially very different answers – “purpose” is not limited to intermediate purposes but includes the purpose ultimately being served - facilities incidental or ancillary but nonetheless furthering the purpose of the statutory activity can be considered as furthering that activity – yachting is an athletic sport within the meaning of the exemption – the land is held mainly for the purpose of yachting – no need to make finding as to whether land is held mainly or wholly for yacht racing pursuant to paragraph 4(1)(k)(ii).
Catchwords: LAND TAX – Land Tax Act 1936 - Exemptions - whether land exempt from land tax – whether land is held mainly or wholly for the purpose of yachting pursuant to paragraph 4(1)(k)(i) of the Act – whether yachting is an athletic sport or exercise for the purposes of paragraph 4(1)(k)(i) – or alternatively, whether land is held mainly or wholly for the purpose of yacht racing pursuant to paragraph 4(1)(k)(ii) of the Act – whether land is held mainly for asset protection purposes and therefore subject to land tax.
|Kyren Nominees Pty Ltd v Commissioner of State Taxation  SASC 58|
Date of Decision: 24 April 2013
Decision: Appeal dismissed – the minor interests in land were created for the predominant purpose of reducing land tax – construction of Section 13A(3) of the Land Tax Act 1936 is rejected because it lacks textual support and would obstruct the manifest purpose of the provision.
Catchwords: LAND TAX – Land Tax Act 1936 – whether the purpose, or one of the purposes, of the creation of the minor interests was to reduce the amount of land tax payable in respect of land - Section 13A of the Act – Commissioner may determine that minor interest is to be disregarded.
|Kalomel Nominees Pty Ltd & Anor v Commissioner of State Taxation  SASC 10|
Date of Decision: 3 February 2012
Decision: Appeal allowed - Assessments of land tax for the 2008-09 and 2009-10 financial years in respect of the land at North Adelaide set aside.
Catchwords: LAND TAX – Land Tax Act 1936 – whether the land was exempt from land tax in the 2008/2009 and 2009/2010 financial years under section 5(10)(a) of the Act on the basis that it was the principal place of residence of the second appellant - Section 13A of the Act – Commissioner may determine that minor interest is to be disregarded.