Perry Properties Pty Ltd v Chief Commissioner of State Revenue [2013] NSWCA 274

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Perry Properties Pty Ltd v Chief Commissioner of State Revenue [2013] NSWCA 274 Hearing dates: 22 April 2013 Decision date: 29 August 2013 Before: McColl JA at [1]; Meagher JA at [2]; Preston CJ of LEC at [50] Decision: (1) Appeal dismissed. (2) Appellant pay respondent's costs 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: TAXES AND DUTIES - land tax - interpretation of Land Tax Management Act 1956, s 10Q - land exempted from land tax where used for low cost accommodation and Chief Commissioner satisfied land so used and occupied in accordance with guidelines approved by Treasurer - whether purpose of guidelines to assist Chief Commissioner in being satisfied land used for low cost accommodation or to specify particular low cost accommodation entitled to exemption - latter interpretation correct

STATUTES - by-laws and regulations - interpretation - guidelines approved by Treasurer under Land Tax Management Act 1956, s 10Q - meaning of long-term residency requirement - whether freestanding discretion conferred on Chief Commissioner to grant exemption Legislation Cited: Administrative Decisions Tribunal Act 1997, s 119 Land Tax Management (Amendment) Act 1989, s 3, Sch 1(2) Land Tax Management (Amendment) Act 1991, s 3, Sch 1(4) Land Tax Management Act 1956, ss 7, 8, 10Q, 12 Residential Tenancies Act 1987 State Revenue Legislation (Further Amendment) Act 1994, s 4, Sch 2(3) Taxation Administration Act 1996, s 96 Cases Cited: Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue (Northern Territory) [2009] HCA 41; 239 CLR 27 Griffiths v The Trustees of the Parliamentary Contributory Superannuation Fund [2012] NSWCA 231 Morton v Union Steamship Co of New Zealand Ltd [1951] HCA 42; 83 CLR 402 Perry Properties Pty Ltd v Chief Commissioner of State Revenue [2012] NSWADTAP 13 Perry Properties Pty Ltd v Chief Commissioner of State Revenue [2011] NSWADT 145 Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; 194 CLR 355 South Australia v Tanner [1989] HCA 3; 166 CLR 161 Wilkie v Gordian Runoff Ltd [2005] HCA 17; 221 CLR 522 Williams v Melbourne Corporation [1933] HCA 56; 49 CLR 142 Texts Cited: New South Wales Legislative Assembly, Parliamentary Debates (Hansard), 21 November 1989 New South Wales Legislative Assembly, Parliamentary Debates (Hansard), 12 November 1991 Category: Principal judgment Parties: Perry Properties Pty Ltd (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: K Stern SC, P J English (Appellant) I Mescher, A Gerard (Respondent) Solicitors: Vince Perry, Perry Properties Pty Ltd, Marrickville (Appellant) Crown Solicitor's Office (Respondent) File Number(s): 2012/195917 Decision under appeal Jurisdiction: 9113 Citation: Perry Properties Pty Ltd v Chief Commissioner of State Revenue [2012] NSWADTAP 13 Date of Decision: 2012-04-02 00:00:00 Before: Judge K P O'Connor S Frost J Schwager File Number(s): 119032