Marrone v Commissioner of State Revenue (Review & Regulation List) [2014] VCAT 1137
This matter concerns land tax assessments for 2011, 2012 and 2013 in respect of land situated in Cranbourne jointly owned by a husband and wife (the taxpayers).
The taxpayers claimed that the land is exempt from land tax under s67 of the LTA on the basis that the land was used primarily for the business of primary production. The Commissioner disagreed with the taxpayers that it was used primarily for the business of primary production, although accepted that it had been used for primary production in respect of cattle.
Following a number of days of hearing, and evidence from the taxpayers, the Tribunal found in favour of the taxpayers based on the facts of this case. The Tribunal held in particular: “Insofar as comparing the cattle operation as with the rental income, it is clear [to the Tribunal] that when one looks at the use of the land to which it is being put, even though the rental income outstripped the primary production in terms of money, both in size and purpose, the primary production of the cattle was the main factor.”
