Federal Commissioner of Taxation v Royal Sydney Golf Club [1943] HCA 26

67 C.L.R.] OF AUSTRALIA. 599

[HIGH COURT OF AUSTRALIA.]

THE FEDERAL COMMISSIONER OF TAXA- APPELLANT 3 TION ' : 3 : ' - 'i : AND ROYAL SYDNEY GOLF CLUB 5 ; . RESPONDENT.

ON APPEAL FROM THE SUPREME COURT OF NEW SOUTH WALES.

Land Tax (Cth.)\—Kxemption—Land owned by golf club—Part used as site for club H. O, ov A. howse—Use of club howse—Part of land used for tennis, bowls and squash racquets 1943. — Land used primarily and principally for the purposes of athletic sports or = ~~ exercises (other than . . . golf)"—Area so used part only of land owned— S¥DNEY, Statutory triennial periods—Value of land—Discretion of Court—Land Tax Aug. 6. Assessment Act 1910-1937 (No. 22 of 1910—No. 5 of 1937), 88. 13 (g) (3), (h),

MELBOURNE,

20 (3), 44m (5). 'Sept. 30. A golf club not carried on for pecuniary profit owned an area of land of yotham a approximately one hundred and fifty acres, 'The land was an integral whole, Rich, Starke

was treated by the club as one area and was so enclosed. Within this area McTiernan JJ. there was a golf course, tennis courts, bowling greens, squash racquet courts

and a club house. The club house was used for purposes of residence and as

a social meeting place, and also for the accommodation and convenience of

members playing any of the games mentioned. The tennis courts, bowling

greens and squash racquet courts were used solely for the purpose of the

games mentioned.

Held, (1) by Latham ©.J., Rich and McTiernan JJ. (Starke J. dissenting), that the land actually used as tennis courts, bowling greens and squash racquet courts was exempted from taxation by s. 13 (h) of the Land Tax Assessment Act 1910-1937.

(2) by Rich and McTiernan JJ., contra by Latham C.J. and Starke J., that that part of the total area of land used as a site for the club house was exempted from taxation by s. 13 (g) (3) of the Act.