From sladen.com.au: A taxpayer’s claim for a primary production land tax exemption was denied by the New South Wales Civil and Administrative Tribunal because they failed to prove that the dominant use of their land was for primary production.

The Tribunal concluded that insufficient evidence, including lack of sales documentation and details of land usage, was presented.

This case emphasizes the necessity for property owners to gather and maintain comprehensive evidence of their primary production activities to support their tax exemption claims.