Commissioner of Land Tax (NSW) v Joyce [1974] HCA 39

High Court of Australia McTiernan, Menzies, Gibbs, Stephen and Mason JJ. Commissioner of Land Tax (NSW) v Joyce [1974] HCA 39

ORDER Appeal allowed in part. Order of the Supreme Court of New South Wales, Court of Appeal Division, set aside and in lieu thereof order that the appeal to that Court be allowed in respect of the whole of the respondents' land situate in the Municipality of Ashfield other than the shop sites forming part thereof and that otherwise the respondents' objection to the appellant's assessment be disallowed and that the cross-appeal to that Court be dismissed. Order that the appellant pay such costs of the hearing at first instance as were attributable to the issues on which the respondents have been successful. Further order that the appellant pay two-thirds of the respondents' costs of the appeal to the Court of Appeal Division and the whole of the costs of the cross-appeal to the Court of Appeal Division. Further order that the respondents pay to the appellant one-third of the costs of the appeal to this Court.

Cur. adv. vult.

The following written judgments were delivered:—

1974, Oct. 25 McTiernan J.

This is an appeal from a decision of the Supreme Court of New South Wales (Court of Appeal Division) [13] allowing an appeal from a decision of Brereton J. [1] and upholding an objection by the present respondents in respect of an assessment of land tax made by the appellant under the provisions of the Land Tax Management Act, 1956 N.S.W. (as amended). The assessment related to two areas of land which were not adjoining, one at Ashfield and one at Burwood, and to which I will refer as "the Ashfield land" and "the Burwood land". On the Ashfield land is a building described as "a brick church or Gospel Hall", and smaller auxiliary buildings. The rest of the land extending from the gospel hall to the boundaries is vacant land, accessible for parking and adapted to that purpose, which is used by persons, adherents of the Brethren, attending the gospel hall for purposes of worship. This would seem to be the purpose for which this land is used exclusively.