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Recorded Webinars

Recorded Webinar: Let's Talk About Land Tax: What Constitutes Primary Production? (NSW)

The Land Tax Management Act 1956 (NSW) provides an exemption from land tax for land used for primary production. However, what constitutes “primary production” is not always clear cut and the increase in leasing arrangements from farmers to third parties for activities such as ene
PRESENTED BY Andrew Rider Barrister - Level 22 Chambers , Sydney

Date/Time

About the Webinar

The Land Tax Management Act 1956 (NSW) provides an exemption from land tax for land used for primary production. However, what constitutes “primary production” is not always clear cut and the increase in leasing arrangements from farmers to third parties for activities such as energy production has also led to confusion about tax liability. This session will explore in detail the primary production land tax exemption, including:

  • What is primary production for the purposes of the legislation?
  • Does the zoning of the land matter?
  • What if the land is held by a trust?
  • What level of activity is sufficient to constitute a business?
  • Do you need to make a profit to obtain an exemption?
  • Can a developer claim an exemption? Case study of Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11
  • Recent State Revenue Office rulings and relevant cases

Presented By

Andrew Rider
Barrister, Level 22 Chambers Sydney, NSW

Andrew Rider is recognised in Doyle’s Guide as a leading Australian tax barrister specialising in tax litigation and dispute resolution.

Andrew also advises on Australia-wide taxes, including stamp duties, land tax and payroll tax.

Prior to coming to the Bar, Andrew was an Associate to Justice Michael Kirby and solicitor.

Andrew lectures in taxation law at the University of Sydney Law School, judges mooting competitions for the University of NSW and previously lectured in taxation law at the University of Technology, Sydney.

Andrew authors the national stamp duty section of the leading online service “Practical Guidance - Property Law” and edits the leading stamp duty publication “Australian Stamp Duties Law”.

Andrew is a Chartered Tax Adviser and examiner with The Tax Institute and member of The Tax Institute/Revenue NSW Liaison Committee and Dispute Resolution Technical Committee. Andrew is also a member of the NCAT Revenue List Consultative Forum.

Who Should Attend?

This webinar is suitable for NSW lawyers and NSW accountants advising on land tax. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

CPD Information

Accountants can claim up to 1 CPD/Training hour. Lawyers can claim up to 1 CPD units/point – substantive law . This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]

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