MINES RESCUE BOARD OF NEW SOUTH WALES v SINGLETON COUNCIL [1998] NSWCA 144

MINES RESCUE BOARD OF NEW SOUTH WALES v SINGLETON COUNCIL

SUPREME COURT OF NEW SOUTH WALES COURT OF APPEAL

PRIESTLEY, MEAGHER JJA and SHEPPARD AJA 2 October 1998, 13 November 1998

[1998] NSWCA 144

Statutory interpretation — rateable land — s554, s555, s556 of the Local Government Act, 1993.

FACTS

The appellant appeals certain rates levied against it by the respondent pursuant to s554, s555(1)(a), and s556(o) of the Local Government Act.

HELD

By Meagher JA, Priestley JA, Sheppard AJA agreeing:

All parts of a statute must be construed so that they work with each other to form a consistent whole; there is no reason why the legislature would give the Board a specific limited exemption under the later section if it already had a general exemption under the

earlier one. Accordingly each of the pieces of land is entitled to the special exemption granted by s556(0).

Priestley JA This appeal makes it necessary for the court to decide how s555(1)(a) of the Local Government Act 1993 is to be read in light of s556(0). The circumstances giving rise to the question are set out in Meagher JA's reasons. In my view the best way of giving the greatest scope to the two provisions is to read s556(0) as the operative one in the present case as Meagher JA has done.

On this basis it becomes necessary to consider the second question dealt with by Meagher JA, viz, which of the Mines Rescue Board's lands are within the exemption of s556(0)? I agree with Meagher JA that on the facts all the lands are "used for the purposes of a mine rescue station controlled by the board" within the meaning of para(o).

In my view therefore the appeal should be allowed and the orders proposed by Meagher JA should be made.

Meagher JA This is an appeal by the Mines Rescue Board of New South Wales against certain rates levied on it by the respondent Council.