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ARTICLE · 13 APRIL 2025

Mixed Use Land for Primary Production? Whether Mixed Use Land is Exempt from Stamp Duty

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Wylarah Pastoral Co Pty Ltd ATF Tallong Family Trust v Chief Commissioner of State Revenue [2024] NSWCATAD 366

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Tony Pointon
Tony Pointon
Andrew Pointon
Andrew Pointon
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InWylarah Pastoral Co Pty Ltd ATF Tallong Family Trust v Chief Commissioner of State Revenue [2024] NSWCATAD 366, the NSW Civil and Administrative Tribunal ("the Tribunal") found that a rural property which had mixed uses did not qualify for the primary production exemption in NSW. This case is significant to owners of properties with mixed uses in that state and has some interesting issues for discussion in respect of Victoria which refers to the land "primarily" being used for primary production in sections 65 - 67 Land Tax Act 2005 (Vic), rather than the "dominant use". In particular, owners that also have rented out residential premises on their properties should be aware of this case.

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