primary production exemption
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Tax Insights | Land tax – let’s get physical- Metricon appeal case summary
The following is a case summary of the recent New South Wales Court of Appeal decision in Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11 (10 February 2017). Tax Insights For readers seeking immediate gratification, we set out below five tax insights we derive from the Metricon appeal case: The…
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Tax Insights | Land tax – Leppington Pastoral Company case summary
The following is a case summary of the recent Supreme Court decision in Leppington Pastoral Co Pty Ltd v Chief Commissioner of State Revenue [2017] NSWSC 9 (30 January 2017). At the end of the article we identify five key insights arising from this case. The legal significance of this case This case builds upon…