Mintfield P/L (ACN 169 100 654) v Commissioner of State Revenue [2023] VSC 317

TAXATION - Land tax - Primary production exemption - Land Tax Act 2005 ss 64, 65 and 68.

PRACTICE AND PROCEDURE - Appeal to the Trial Division of the Supreme Court of Victoria from the Victorian Civil and Administrative Tribunal - Must demonstrate a real prospect of success - Lysaght Building Solutions Pty Ltd v Blanalko Pty Ltd [2013] VSCA 158; (2013) 42 VR 27 - Brondolino v Surf Coast Smash Masters Pty Ltd [2019] VSC 505 - Not a fact finding exercise on appeal - Spurling v Development Underwriting (Vic) Pty Ltd [1973] VicRp 1; 1973] VR 1 - Boucher v Dandenong Ranges Steiner School Inc [2005] VSC 400; (2005) 145 LGERA 21 - Whitehorse City Council v Golden Ridge Investments Pty Ltd [2005] VSCA 198; (2005) 13 VR 275 - Hoskin v Greater Bendigo City Council [2015] VSCA 350; (2015) 48 VR 715 - Court to avoid overly pernickety examination of reasons - Roncevich v Repatriation Commission (2005) 222 CLR 115 - Victorian Civil and Administrative Tribunal Act 1998, ss 148(1), 148(2A).