Maurici v Chief Commissioner of State Revenue [2001] NSWCA 78

(2001) 114 LGERA 376 Reported Decision : (2001) 47 ATR 346 51 NSWLR 673

New South Wales Court of Appeal

CITATION : Maurici v Chief Commissioner of State Revenue [2001] NSWCA 78 FILE NUMBER(S) : CA 40067/00; 40069/00 HEARING DATE(S) : 30 March 2001 JUDGMENT DATE : 20 June 2001

Anthony Phillip Maurici v Chief Commissioner of State Revenue PARTIES : Chief Commissioner of State Revenue v Anthony Phillip Maurici JUDGMENT OF : Handley JA at 1; Beazley JA at 62; Giles JA at 63

LOWER COURT JURISDICTION : Land & Environment Court LOWER COURT LEC 30039/99 FILE NUMBER(S) : LOWER COURT Cowdroy J, Lloyd J JUDICIAL OFFICER :

COUNSEL : C J Birch SC/J Stoljar (Appearing for Maurici) B J Preston SC/J H H Blackman (Appearing for Chief Commissioner of State Revenue) SOLICITORS : Speed & Stracey (for Maurici) I V Knight, Crown Solicitor (for Chief Commissioner of State Revenue) CATCHWORDS : LAND TAX - assessment of land value - definition of land improvements includes retaining walls - methodology adopted for assessment of land value did not involve error of law - no deduction to be made for scarcity factor - PRACTICE AND PROCEDURE - costs - Land and Environment Court Act - Class 3 proceedings - practice direction on costs not binding Land and Environment Court Act 1979 Taxation Administration Act 1996 LEGISLATION CITED : Land Tax Management Act 1956 Valuation of Land Act 1916 Interpretation Act 1987 Supreme Court Act (1970) NSW Morrison v Federal Commissioner of Land Tax (1914) 17 CLR 498 McGeoch v Federal Commissioner of Land Tax (1929) 43 CLR 277 Batchelor & Co Pty Limited v Websdale (1962) 63 SR (NSW) 49 Houssein v Under Secretary of Industrial Relations and Technology (1982) 148 CLR 88 Yates Property Corporation Pty Limited v Darling Harbour Authority (1991) 24 NSWLR 156 Cape Brandy Syndicate v IRC [1921] 1 KB 64 Partington v AG (1869) LR 4 HL 100 Gollan v Randwick Municipal Council [1961] AC 82 Wunderlich Ltd v Valuer-General (1959) 5 LGRA 50 CASES CITED: Sheath v Valuer-General (1963) 64 SR (NSW) 415 Tetzner v Colonial Sugar Refining Co Ltd [1958] AC 50 Evans v Bartlam [1937] AC 480 Norbis v Norbis (1986) 161 CLR 513 Latoudis v Casey (1990) 170 CLR 534 Oshlack v Richmond River Council (1998) 193 CLR 72 North Broken Hill Ltd v Tumes (1999) 18 NSWCCR 412 Vetter v Lake Macquarie City Council [2001] HCA 12 In the Estate of Murray (1961) 62 SR (NSW) 485 Gregory v FCT (1971) 123 CLR 547 The Estate of Bruce Smith v FCT (1973) 139 CLR 340 DECISION : Matter 40067/00 - Summons for leave to appeal dismissed with costs. Orders made; Matter 40069/00 - Leave to appeal granted. Orders made