Dana Levi, led by Bret Walker SC and James Emmett SC, has represented Godolphin Australia Pty Ltd in an appeal to the High Court of Australia.

The appeal concerns the construction and application of s 10AA(3)(b) of the Land Tax Management Act 1956 (NSW), which defines the phrase ‘land used for primary production’ as land for which the dominant purpose is for ‘the maintenance of animals (including birds), whether wild or domesticated, for the purpose of selling them or their natural increase or bodily produce.’

The Full Court will consider whether the New South Wales Court of Appeal erred in its decision that the dominance requirement established in s 10AA(3)(b) is applicable to both use and purpose and whether, in the instance where the dominant use of land which involves the same physical activity for multiple overlapping purposes and only one of which satisfies s 10AA(3)(b) and does not prevail over the other purpose, it is unnecessary to prove that the exempt purpose is the dominant purpose.

An AV recording of the hearing can be viewed here: https://www.hcourt.gov.au/cases/cases-av/av-2023-03-05