Alexandrou v Valuer General of NSW [2020] NSWLEC 139

Land and Environment Court New South Wales

Medium Neutral Citation: Alexandrou v Valuer General of NSW [2020] NSWLEC 139 Hearing dates: 16 September 2020 Date of orders: 14 October 2020 Decision date: 14 October 2020 Jurisdiction: Class 3 Before: Pain J Decision: See [119] of judgment Catchwords: VALUATION OF LAND – consideration of Strata Scheme Development Act 2015 irrelevant to hypothetical valuation of vacant land required by Valuation of Land Act 1916 Legislation Cited: Interpretation Act 1987 (NSW) s 33 Land Tax Management Act 1956 (NSW) ss 3, 7, 9, 9B, 14, 15, 35, Pt 5, Pt 7 Strata Scheme Development Act 2015 (NSW) ss 3, 4 Taxation Administration Act 1996 (NSW) ss 14, 16A Valuation of Land Act 1916 (NSW) ss 4, 6, 6A, 8, 14A, 14CC, Pt 2 (s 26AA), Pt 3 (ss 29-35, 35AA, 36), Pt 4 (ss 37, 40), ss 47, 48, 61 Valuation of Land Amendment Act 2000 (NSW) s 5, Sch 3 Cases Cited: Barrett v Valuer General [2015] NSWLEC 1141 Commonwealth Custodial Services Ltd as Trustee for Burwood Trust Fund v Valuer-General (NSW) (2006) 148 LGERA 38; [2006] NSWLEC 400 Cooper Brookes (Wollongong) Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 297; [1981] HCA 26 Gollan v Randwick Municipal Council (1961) 6 LGRA 275; [1961] AC 82 Kogarah Town Centre Pty Limited v Valuer General (No 3) [2014] NSWLEC 1124 Limina Holdings Pty Ltd ITF Galileo Superannuation Fund v Valuer General of New South Wales [2019] NSWLEC 110 MacAlister v The Queen (1990) 169 CLR 324; [1990] HCA 15 Maurici v Chief Commissioner of State Revenue (2003) 212 CLR 111; [2003] HCA 8 Maurici v Chief Commissioner of State Revenue (2005) 58 ATR 332; [2005] NSWLEC 20 Minister Administering the Crown Lands Act 1989 v New South Wales Aboriginal Land Council (2018) 231 LGERA 145; [2018] NSWLEC 26 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355; [1998] HCA 28 Pyntoe Pty Ltd & Anor v Valuer General of New South Wales [2012] NSWLEC 1201 Robert Croft Holdings Pty Ltd v Valuer General [2018] NSWLEC 190 Roden v Bandora Holdings Pty Ltd (2015) 213 LGERA 103; [2015] NSWLEC 191 Spencer v The Commonwealth of Australia (2010) 241 CLR 118; [2010] HCA 28 Storage Equities Pty Ltd v Valuer-General (2013) 94 ATR 431; [2013] NSWLEC 137 Stubberfield v Valuer-General (1991) 69 LGRA 133; [1991] 1 QdR 278 SZTAL v Minister for Immigration and Border Protection (2017) 262 CLR 362; [2017] HCA 34 Taylor v Owners - Strata Plan No 11564 (2014) 253 CLR 531; [2014] HCA 9 Toohey's Ltd v The Valuer-General (1924) 25 SR (NSW) 75 Triguboff v Valuer General (2009) 166 LGERA 128; [2009] NSWLEC 9 Trust Company Limited ATF Opera House Car Park Infrastructure Trust No 1 v Valuer-General (2010) 178 LGERA 1; [2010] NSWLEC 161 Valuer-General v Fivex Pty Ltd (2015) 206 LGERA 450; [2015] NSWCA 53 Texts Cited: Cordell Costs Guide, CoreLogic (online) D Pearce, Statutory Interpretation in Australia (9th ed, 2019, LexisNexis Butterworths) Julie Walton, Report of inquiry into operation of Valuation of Land Act (1999, NSWGPS) Rawlisons Australian Construction Handbook (38th ed, 2020) Strata Schemes Development Bill 2015 (NSW) Valuation of Land Amendment Bill 2000 (NSW) Category: Principal judgment Parties: Giovanna Alexandrou (First Applicant) James Alexandrou (Second Applicant) Valuer General of NSW (Respondent) Representation: COUNSEL: A Ragusa, agent (First & Second Applicants) M Carpenter (Respondent)