Mourched v Chief Commissioner of State Revenue [2023] NSWSC 668

Supreme Court New South Wales

Medium Neutral Citation: Mourched v Chief Commissioner of State Revenue [2023] NSWSC 668 Hearing dates: 23 June 2023 Date of orders: 7 July 2023 Decision date: 07 July 2023 Jurisdiction: Common Law Before: Davies J Decision: 1. Dismiss the amended summons filed 8 March 2023. 2. The plaintiffs are to pay the defendant's costs of the proceedings. Catchwords: TAXES AND DUTIES – land tax – appeals – appeal against land tax assessment notice – exemption under Land Tax Management Act 1956 (NSW) – plaintiff operates approved education and care service – land divided into two parcels of the one registered lot – childcare centre situated on one parcel of land and septic system situated on second parcel of land – whether second parcel of land containing ancillary services necessary for the operation of the land being exempted is also entitled to land tax exemption – whether commissioner entitled to assess individual parcels as designated by Valuer-General – whether septic system was the sole use of the parcel of land is a question of fact – question of fact not appellable – appeal dismissed STATUTORY INTERPRETATION – definitions – Interpretation Act 1987 (NSW) s 21 – "land" – whether same word has the same meaning in different parts of an Act APPEALS –right of appeal – scope of right – error of law - leave to appeal – principles for grant of leave Legislation Cited: Civil and Administrative Tribunal Act 2013 (NSW) ss 80, 83 Judiciary Act 1903 (Cth) s 23 Interpretation Act 1987 (NSW) s 21 Land Tax Management Act 1956 (NSW) ss 9, 10, 10AA Real Property Act 1900 (NSW) Strata Schemes Development Act 2015 (NSW) Taxation Administration Act 1996 (NSW) s 100 Valuation of Land Act 1916 (NSW) ss 14A 14CC Cases Cited: Australian Native Landscapes Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 189 Commissioner of Land Tax for the State of New South Wales v Joyce (1974) 132 CLR 22 Commissioner of Land Tax v Christie; Commissioner of Land Tax v Shennen; Commissioner of Land Tax v Richmond [1973] 2 NSWLR 526 Council of the Municipality of Randwick Corporation v Rutledge (1959) 102 CLR 54 D151 v New South Wales Crime Commission (2017) 94 CLR 738 Diethelm Manufacturing Pty Ltd v Federal Commissioner of Taxation (1993) 44 FCR 450 Industry Research and Development Board v Bridgestone Australia Ltd (2001) 109 FCR 564 John Maiolo t/as M & N Peninsular Kitchens & Joinery v Chiarelli [2017] NSWSC 982 Leda Manorstead v Chief Commissioner [2010] NSWSC 867 Leppington Pastoral Co Pty Limited v Chief Commissioner of State Revenue [2017] NSWSC 9 McMillan v Commissioner of Land Tax [1972] 1 NSWLR 545 Mourched v Chief Commissioner of State Revenue [2022] NSWCATAP 362 Mourched v Chief Commissioner of State Revenue [2022] NSWCATAD 180 Penrith Rugby League Club Ltd v Commissioner of Land Tax (NSW) [1983] 2 NSWLR 616 Royal Sydney Golf Club v Federal Commissioner of Taxation (1942) 15 LGR (NSW) 57 Royal Sydney Golf Club v Federal Commissioner of Taxation (1955) 91 CLR 610 The Registrar of Titles of the State of Western Australia v Franzon (1975) 132 CLR 611 Texts Cited: Nil Category: Principal judgment Parties: Anthony Mourched (First Plaintiff) George Mourched (Second Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: D McGovern SC (Plaintiffs) E Graham (Defendant)