Valuer-General v New South Wales Golf Club [2012] NSWCA 355

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Valuer-General v New South Wales Golf Club [2012] NSWCA 355 Hearing dates: 23 October 2012 Decision date: 07 November 2012 Before: Hoeben JA at [1] Preston CJ of LEC at [2] Ward J at [52] Decision: (1)Appeal allowed. (2)Set aside the orders of the Land and Environment Court of 19 June 2012. (3)Remit the proceedings to the Land and Environment Court for determination by that Court in accordance with the decision of this Court. (4)The respondent to pay the costs of the appellant of the appeal. [Note: The Uniform Civil Procedure Rules 2005 provide (Rule 36.11) that unless the Court otherwise orders, a judgment or order is taken to be entered when it is recorded in the Court's computerised court record system. Setting aside and variation of judgments or orders is dealt with by Rules 36.15, 36.16, 36.17 and 36.18. Parties should in particular note the time limit of fourteen days in Rule 36.16.] Catchwords: VALUATION OF LAND - land value - Crown lease restricted land - land value to be determined taking into account restrictions on the disposition that apply to the land by reason of its being the subject of the lease concerned - condition of lease referring to statutory power to withdraw land from the lease without compensation - trial judge found condition of lease is such a restriction on the disposition - trial judge erred on a question of law. Legislation Cited: Crown Lands Act 1989 Land and Environment Court Act 1979 Land Tax Assessment Act 1910-1950 (Cth) Land Tax Management Act 1956 Local Government Act 1993 Valuation of Land Act 1916 Valuation of Land Amendment Act 2000 Cases Cited: New South Wales Golf Club v Valuer-General [2007] NSWLEC 40; (2007) 151 LGERA 360 New South Wales Golf Club v Valuer- General New South Wales [2012] NSWLEC 137 New South Wales Golf Club v Valuer General New South Wales (No 2) [2012] NSWLEC 186 Royal Sydney Golf Club v Federal Commissioner of Taxation (1955) 91 CLR 610 Sydney City Council v The Valuer-General (NSW) (1956) 1 LGERA 229 Category: Principal judgment Parties: Valuer-General (Appellant) New South Wales Golf Club (Respondent) Representation: Counsel: T S Hale SC with J B Maston - Appellant P J McEwen SC with R Walton - Respondent Solicitors: I V Knight, Crown Solicitor - Appellant Bicknell & Monteith Lawyers - Respondent File Number(s): 2012/214045 Decision under appeal Citation: [2012] NSWLEC 137 Date of Decision: 2012-06-19 00:00:00 Before: Lloyd AJ File Number(s): 30424 of 2011