|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  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