Mangoola Coal Operations Pty Limited v Muswellbrook Shire Council [2021] NSWCA 46

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Mangoola Coal Operations Pty Limited v Muswellbrook Shire Council [2021] NSWCA 46 Hearing dates: 2 December 2020 Date of orders: 25 March 2021 Decision date: 25 March 2021 Before: Bell P at [1]; Macfarlan JA at [2]; Brereton JA at [68] Decision: (1) Appeal allowed. (2) Set aside orders 1 and 2 made on 11 June 2020 in the matter 2018/242761. (3) Set aside any costs orders made in the LEC following delivery of the LEC judgment dated 11 June 2020. (4) Remit the proceedings to the LEC for determination according to law. (5) Order the respondent to pay the appellant's costs of the appeal. Catchwords: LOCAL GOVERNMENT – powers, functions and duties – rates and charges – categorisation of land for rating purposes – re-categorisation by Council of farmland to mining land – relevance of impact of ongoing drought on cattle grazing – hiatus in activity on land different to abandonment – activity in rating years required to be considered in its context including what occurred previously on the land and what intended to occur after LOCAL GOVERNMENT – powers, functions and duties – rates and charges – categorisation of land for rating purposes – easement burdening rateable land for benefit of adjacent mine – very small land area subject to easement and cattle grazing rights interrupted only to "trifling extent" – limited significance of easement to determination of dominant use of land LOCAL GOVERNMENT – powers, functions and duties – rates and charges – categorisation of land for rating purposes – relevance of source of requirement to use land for a particular purpose – reason for existence relevant but not determinative – use of land as Aboriginal Cultural Heritage Offset and Habitat Enhancement Offset areas the antithesis of mining – offset areas not used "for a coal mine" under s 517 Local Government Act – consideration of Peabody Pastoral Holdings 211 LGERA 337 Legislation Cited: Environmental Planning and Assessment Act 1979 (NSW) Land and Environment Court Act 1979 (NSW) Local Government Act 1993 (NSW) Valuation of Land Act 1916 (NSW) Cases Cited: Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11 Council of the City of Newcastle v Royal Newcastle Hospital (1957) 96 CLR 493; [1957] HCA 15 Hope v Bathurst City Council (1980) 144 CLR 1; [1980] HCA 16 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue (2010) 79 NSWLR 724; [2010] NSWSC 867 Longford Investments Pty Ltd v Commissioner of Land Tax (NSW) (1978) 8 ATR 656; [1978] AEGR 71, 091 Minister Administering the Crown Lands Act v NSW Aboriginal Land Council (2008) 237 CLR 285; [2008] HCA 48 Minister for Aboriginal Affairs v Peko-Wallsend Ltd (1986) 162 CLR 24; [1986] HCA 40 Peabody Pastoral Holdings Pty Ltd v Mid-Western Regional Council [2013] NSWLEC 86; (2013) 211 LGERA 337 Rainn Pty Ltd v Commissioner of State Revenue [2016] VSCA 338 Regional Council [2013] NSWLEC 86; (2013) 211 LGERA 337 Saville v Commissioner of Land Tax (1980) 12 ATR 7 Shire of Perth v O'Keefe (1964) 110 CLR 529; [1964] HCA 37 Category: Principal judgment Parties: Mangoola Coal Operations Pty Limited (Appellant) Muswellbrook Shire Council (Respondent) Representation: Counsel: A Galasso SC / C Ireland (Appellant) P Tomasetti SC / R Lovas (Respondent)