Maurici v Chief Commissioner of State Revenue [2003] HCA 8

HIGH COURT OF AUSTRALIA

McHUGH, GUMMOW, KIRBY, HAYNE AND CALLINAN JJ

ANTHONY PHILLIP MAURICI APPELLANT

AND

CHIEF COMMISSIONER OF STATE REVENUE RESPONDENT

Maurici v Chief Commissioner of State Revenue [2003] HCA 8

13 February 2003

S107/2002

ORDER

1. Appeal allowed.

2. Orders 2 to 5 of the orders of the Court of Appeal of New South Wales made on 20 June 2001 be set aside, and in their place, order that the appeal from the orders of Cowdroy J of the Land and Environment Court made on 23 December 1999 be dismissed with costs.

3. Respondent to pay the costs of the appeal to this Court and the Court of Appeal of New South Wales.

On appeal from the Supreme Court of New South Wales

Representation:

B W Walker SC with I McN Jackman SC for the appellant (instructed by Speed & Stracey)

B J Preston SC with J B Maston for the respondent (instructed by the Crown Solicitor for the State of New South Wales)

Notice: This copy of the Court's Reasons for Judgment is subject to formal revision prior to publication in the Commonwealth Law Reports.

CATCHWORDS

Maurici v Chief Commissioner of State Revenue

Land tax – Valuation of land – Improved residential property in Sydney – Assessment of unimproved value of land – Whether s 6A(1) Valuation of Land Act 1916 (NSW) includes use of improved land sales – Relevance of "scarcity" – Valuation by reference substantially or exclusively to sales of unimproved land invalid.

Practice and procedure – Appeals – s 56A Land and Environment Court Act 1979 (NSW) – Question of law – Principles of assessment of land value – Relevance of scarcity.

Land and Environment Court Act 1979 (NSW), s 56A.

Land Tax Management Act 1956 (NSW), s 56.

Valuation of Land Act 1916 (NSW), ss 4(1), 5, 6A(1).

1. McHUGH, GUMMOW, KIRBY, HAYNE AND CALLINAN JJ. The question in this appeal is whether, in fixing the unimproved value of an improved parcel of land under the Land Tax Management Act 1956 (NSW) in accordance with s 6A of the Valuation of Land Act 1916 (NSW) as the former requires, it is right to have regard exclusively or virtually exclusively to sales of scarce unimproved parcels of land in the same locality as the relevant land.