Wrights Road Pty Limited v Baulkham Hills Shire Council [2006] NSWDC 21

Set aside by Appeal :

New South Wales District Court

CITATION: Wrights Road Pty Limited v Baulkham Hills Shire Council [2006] NSWDC 21

HEARING DATE(S): 21 July 2006

JUDGMENT DATE: 28 July 2006

JUDGMENT OF: Johnstone DCJ at 1

DECISION: Defendant's motion dismissed

CATCHWORDS: Local Government - Environmental Planning and Assesment Act 1979 - Monetary contributions under s 94 - Improper levy - Recovery of Imposts Act 1963 - Is a monetary contribution a tax?

Environmental Planning and Assessment Act 1979 (NSW) LEGISLATION CITED: Recovery of Imposts Act 1963 (NSW), Uniform Civil Procedure Rules 2005

Baulkham Hills Shire Council v Group Development Services Pty Ltd [2005] NSWCA 315 Group Development Services Pty Ltd v Baulkham Hills Shire Council [2004] NSW LEC 537 Meriton Apartments Pty Limited v Minister for Urban Affairs and Planning [2000] NSW LEC 20 Tuck v Priester (1887) 19 QBD 629 Federal Commissioner of Taxation v Citibank Limited (1989) 85 ALR 588 Balog v Independent Commission Against Corruption (1990) 169 CLR 625 Master Retailers' Association of NSW v Shop Assistants' Union of NSW (1905) 2 CLR 94 Tegra (NSW) Pty Limited [1998] NSWLEC 155 GHD Pty Ltd v Pristine Waters Council [2001] NSWLEC 186 CASES CITED: Longboard Developments Pty Ltd v Byron Shire Council [2001] NSWLEC 143 K Richarsdson & Associates Pty Ltd v Yarrowlumla Shire Council (2002) LGERA 189 Pioneer Homes Pty Ltd v Liverpool City Council (1992) LGRA 237 Cooper Brookes (Wollongong) Ltd v Federal Commissioner of Taxation (1981) 147 CLR 297 Rural Press Ltd v Australian Competition & Consumer Commission (2003) 216 CLR 53 Wilson v Anderson [2002] HCA 29 Cooper Brookes (Wollongong) Ltd v Federal Commissioner of Taxation (1981) 147 CLR 297 Bropho v State of Western Australia (1990) 93 ALR 207 Thompson v Australian Capital Television Pty Ltd (194) 120 ALR 317 Prior v Sherwood (1906) 3 CLR 1054, McMonagle v Wesminster City Council [1990] 1 All ER 993