Royal Sydney Golf Club v Federal Commissioner of Taxation [1957] HCA 31

italy, Appl ay SCy Fisovsiy » a Eee Howe Teale Daren

(eae GERA 03

97 C.L.R.] OF AUSTRALIA. 379

(HIGH COURT OF AUSTRALIA.]

ROYAL SYDNEY GOLF CLUB . 5 3 . APPELLANT ;

FEDERAL COMMISSIONER OF TAXATION . ReEsponpent.

Valuation—Land—Land tax—Golf-course—Golf club—Facilities and amenities— H.C. or A. Use by members—Unimproved value of land—Method of valuation—Matters 1954-1 which should be considered—County of Cumberland Planning Scheme—Regard bas to provisions and effect— Vacant land "—* Built-up land"—Restrictions— 1954, " Land upon which there are no buildings ""—Land Tax Assessment Act 1910- S¥PNEY, 1950, ss. 3, 10, 13, 25, 26, 27, 31, 33, 44a (8)—Local Government Act 1919-1951 June 85 (N.S.W.), ss. 342c, 342N, 342v, 34244, 342aB, 342ac—Local Government 1957, (Amendment) Act 1951 (N.S.W.), 8. 2—County of Cumberland Planning Scheme afar, 4-7; Ordinance, ell. 10, 11 (1) (2) (3), 12, 14, 16, 17.

Marzoui 'An area of land was assessed for tax by the respondent under the Land yay 22. Tax Assessment Act 1910-1950 (Cth.) ;_ the owners of the land appealed against cae Kitto J.

the valuation placed on the land by the respondent. 'The land was laid out as a golf course and it was agreed that it was " vacant land " as defined by the County of Cumberland Planning Scheme Ordinance enacted under the Local Government (Amendment) Act 1951 (N.S.W.). As such it was reserved for open space and any work to change its character was prohibited. The Ordinance contained no general power to remove restrictions arising under

its provisions and short of repeal of the Ordinance or its complete rescission . 342 of the Local Government Act 1919-1951 the only way in which the prohibition could be lifted appeared to be by a suspension xx of the Act. Clause 17 of the Ordinance provided that the owner of the land so restricted might require the responsible authority to acquire such land. It appeared that funds at the disposal of the authority were so limited that such a requis- ition would prove embarrassing and that accordingly the provisions were suspended in relation to this and other land; as a result the land became available for interim development; but for this the further permission of the county council was required. There was evidence that to grant such