| Commissioner of State Taxation v T & S Liapis Pty Ltd (SASCFC) - land tax - respondent entitled to primary producer exemption under Land Tax Act 1936 (SA) - appeal dismissed |
| Summaries With Link (Five Minute Read) |
Commissioner of State Taxation v T & S Liapis Pty Ltd [2015] SASCFC 151
Full Court of the Supreme Court of South Australia
Gray, Sulan & Stanley JJ
Land tax - respondent owned land - respondent subdivided land - some hectares subdivided into residential lots - remaining hectares used as olive grove - all but one residential lot sold - respondent’s shareholder worked full time on olive grove - respondent sold olives and olive oil from olive grove cultivated with respondent’s machinery - significant earthworks and grafting had taken place to enable grove’s expansion - primary judge allowed appeal against land tax assessment in respect of olive grove - held: primary judge correct to conclude respondent was conducting business of primary production and that shareholder was engaged in business on substantially full time basis - primary judge did not err in construction of s5(10)(g)(vi)(A) Land Tax Act 1936 (SA) - respondent entitled to primary producer exemption under s5(10)(g)(vi) - appeal dismissed.
Commissioner of State Taxation
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