TAXATION – Land tax – Exemption for land ‘used primarily for primary production’ – Registered proprietors alleged land cultivated pursuant to oral crop share farming agreement – Whether land cultivated 'for the purpose of selling the produce of cultivation' – Relevance of subjective intentions of land user to whether land cultivated for requisite purpose – Martin v Federal Commissioner of Taxation [1953] HCA 100; (1953) 90 CLR 470;Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue (NSW) [2010] NSWSC 867; (2011) 85 ATR 775; Chief Commissioner of State Revenue (NSW) v Metricon Qld Pty Ltd [2017] NSWCA 11, considered – Land Tax Act 2005 ss 64, 66(c) – Leave to appeal granted, appeals dismissed. Click here