Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD)

Cornish Investments Pty Limited contested a decision by the Chief Commissioner of State Revenue regarding the assessment of land tax in Western Australia. The central issue was whether the Appellant's land was predominantly used for primary production, which would exempt it from land tax under the relevant legislation. The Appellant claimed that its land, which was leased for mining operations, did not constitute primary production as defined by the Land Tax Act 2005 (WA). The Chief Commissioner, however, argued that the land was subject to land tax because it was used for primary production. The case was heard in the Court of Appeal, which was tasked with determining whether the Appellant had successfully discharged the onus of proving that its land was not used for primary production.

The Court of Appeal examined the statutory definition of primary production and the onus of proof on the Appellant. It considered whether the Appellant had provided sufficient evidence to establish that its land was not used for primary production. The Court found that the Appellant had not discharged the onus of proving that the land was not used for primary production. The evidence presented did not sufficiently demonstrate that the land was not being used for primary production as defined by the statute. The Court concluded that the Appellant had failed to meet the threshold required to rebut the presumption that the land was used for primary production.

The Court of Appeal dismissed the appeal, upholding the Chief Commissioner's assessment that the Appellant's land was subject to land tax. The Court's decision was based on the Appellant's inability to discharge the onus of proving that the land was not used for primary production. Consequently, the Appellant's appeal was unsuccessful, and the original decision regarding the land tax assessment was affirmed.