CHIEF COMMISSIONER OF LAND TAX v MACARY MANUFACTURING PTY LTD [1999] NSWCA 471

Reported Decision : 48 NSWLR 299

New South Wales Court of Appeal CITATION : CHIEF COMMISSIONER OF LAND TAX v MACARY MANUFACTURING PTY LTD [1999] NSWCA 471 FILE NUMBER(S) : CA 40223/98 HEARING DATE(S) : 18 June 1999 JUDGMENT DATE : 17 December 1999

PARTIES : CHIEF COMMISSIONER OF LAND TAX v MACARY MANUFACTURING PTY LIMITED JUDGMENT OF : Spigelman CJ at 1; Mason P at 19; Sheller JA at 94

LOWER COURT JURISDICTION : Administrative Law Division LOWER COURT FILE NUMBER(S) : SC 30137/96 LOWER COURT JUDICIAL OFFICER : Black AJ

COUNSEL : Appellant: H R Sorensen Respondent: F P Carnovale SOLICITORS : Appellant: I V Knight (Crown Solicitor) Respondent: Gillis Delaney Brown CATCHWORDS : LAND TAX - Family company as discretionary Trustee - Whether land tax assessment was correct - Whether Trustee was the "owner" of the land - Land Tax Management Act 1956 s3(1) - "owner" - Whether land was subject to a "special trust" for certain years - Effect of directors' resolutions appointing a Vesting Day - Construction of a document requiring computation of time "from" a named day or date ACTS CITED : Land Tax Act 1956 Land Tax Management Act 1956 DECISION : Appeal allowed with costs

THE SUPREME COURT OF NEW SOUTH WALES COURT OF APPEAL CA 40223/98 SPIGELMAN CJ MASON P SHELLER JA Friday 17 December 1999

CHIEF COMMISSIONER OF LAND TAX v MACARY MANUFACTURING PTY LIMITED At issue in this appeal is the liability of the respondent, Macary Manufacturing Pty Limited (hereafter referred to as "the Trustee") to land tax as the "owner" of land subject to a "special trust" for the years 1988-1996.