Antegra Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 107

Supreme Court New South Wales

Medium Neutral Citation: Antegra Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 107 Hearing dates: 15 – 16 December 2020 Date of orders: 19 February 2021 Decision date: 19 February 2021 Jurisdiction: Equity Before: Payne JA Decision: (1) The plaintiffs' amended summons is dismissed; (2) The reassessment for the 2016 tax year (ID 1696733375), the reassessment for the 2017 tax year (ID 1696733375) and the assessment for the 2018 tax year (ID 1678299932) are each affirmed; (3) The plaintiffs are ordered to pay the Commissioner's costs. Catchwords: TAXES AND DUTIES – land tax – liability – exemptions – low cost accommodation – statutory criteria for exemption – satisfaction of Commissioner as to use and occupation of land in accordance with approved guidelines – construction and operation of guidelines – whether land used and occupied primarily for low cost accommodation – requirement that land is or includes a community or residential community within the meaning of the Residential (Land Lease) Communities Act 2013 – land subdivided under the Community Land Development Act 1989 and wholly subject to a community scheme does not meet that description – Land Tax Management Act 1956, s 10Q TAXES AND DUTIES – land tax – liability – exemptions – low cost accommodation – statutory criteria for exemption – satisfaction of Commissioner as to use and occupation of land in accordance with approved guidelines – construction and operation of guidelines – whether land used and occupied primarily for low cost accommodation – requirement that more than 50% of sites or homes are occupied by specified persons – criteria not met STATUTORY INTERPRETATION – guidelines approved by Treasurer under Land Tax Management Act 1956, s 10Q – application of ordinary principles of statutory construction to determine scope and operation of guidelines TAXES AND DUTIES – administration – interest – remission – no further remission of interest justified in the circumstances of the case Legislation Cited: Community Land Development Act 1989 (NSW) Community Land Management Act 1989 (NSW), ss 3, 13 Conveyancing Act 1919 (NSW), Div 3B Duties Act 1997 (NSW), s 275 Environmental Planning and Assessment Act 1979 (NSW), s 96 Interpretation Act 1987 (NSW), ss 30, 33, 34 Land Tax Management Act 1956 (NSW), ss 7, 8, 9, 9AA, 10, 10Q, 47 Local Government Act 1993 (NSW), s 68 Local Government (Manufactured Home Estates, Caravan Parks, Camping Grounds and Moveable Dwellings) Regulation 2005 (NSW) Residential (Land Lease) Communities Act 2013 (NSW), ss 3, 4, 8, 14, Sch 2 Residential (Land Lease) Communities Regulation 2015 (NSW) Residential Parks Act 1998 (NSW) Residential Tenancies Act 1987 (NSW) Supreme Court Act 1970 (NSW), s 19(2) Taxation Administration Act 1996 (NSW), ss 9, 22, 25, 97, 100, 104, 105 Valuation of Land Act 1916 (NSW), ss 14A, 14CC, 26, 27A, 27B Cases Cited: Adams Bidco Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 702 B & L Linings Pty Ltd v Chief Commissioner of State Revenue (2008) 74 NSWLR 481; [2008] NSWCA 187 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd [2004] NSWADTAP 19; (2004) 56 ATR 82 Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11; (2017) 105 ATR 11 CIC Insurance Ltd v Bankstown Football Club Ltd (1997) 187 CLR 384; [1997] HCA 2 Collector of Customs v Agfa-Gevaert Ltd (1996) 186 CLR 389; [1996] HCA 36 CPT Manager Ltd v Broken Hill City Council [2010] NSWLEC 69 Ferella v Chief Commissioner of State Revenue [2014] NSWCA 378; (2014) 96 ATR 875 Fisk v Chief of Defence Force (No 2) [2017] FCA 1490 Grain Growers Ltd v Chief Commissioner of State Revenue [2015] NSWSC 925 King v Commissioner of State Revenue [2019] VCAT 1169 Leppington Pastoral Co Pty Ltd v Chief Commissioner of State Revenue [2017] NSWSC 9; (2017) 104 ATR 420 Perry Properties Ltd v Chief Commissioner of State Revenue (2013) 85 NSWLR 240; [2013] NSWCA 274 Prowse v McIntyre (1961) 111 CLR 264; [1961] HCA 79 R v Brown [1996] 1 AC 543 Salvation Army (New South Wales) Property Trust v Chief Commissioner of State Revenue (2018) 96 NSWLR 119; [2018] NSWSC 128 SZTAL v Minister for Immigration and Border Protection (2017) 262 CLR 362; [2017] HCA 34 Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue of the State of New South Wales (2011) 245 CLR 446; [2011] HCA 41 Taylor v The Owners – Strata Plan No.11564 (2014) 253 CLR 531; [2014] HCA 9 Winston-Smith v Chief Commissioner of State Revenue [2018] NSWSC 773; (2018) 108 ATR 63 Texts Cited: Community Land Development Bill 1989 (NSW) Explanatory Note, Community Land Management Bill 1989 (NSW) New South Wales Legislative Assembly, Parliamentary Debates (Hansard), 18 September 2013 at 23730 Pearce, Statutory Interpretation in Australia (9th ed, 2019, LexisNexis) Pearce and Geddes, Statutory Interpretation in Australia (7th ed, 2011, LexisNexis) Perry Herzfeld and Thomas Prince, Interpretation (2nd ed, 2020, Thomson Reuters) Residential (Land Lease) Communities Bill 2013 (NSW) Revenue Ruling LT 071 (guideline version 1) Revenue Ruling LT 071v2 (guideline version 2) Revenue Ruling LT 071v3 (guideline version 3) State Environmental Planning Policy No 36 – Manufactured Home Estates (NSW), cl 8 Category: Principal judgment Parties: Antegra Pty Ltd (First Plaintiff) Dominico Capitani (Second Plaintiff) Josephine Grace Carmel Capitani (Third Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: A Rider (Plaintiffs) K Lord (Defendant)