Community Housing Limited v Clarence Valley Council [2014] NSWLEC 193

Land and Environment Court New South Wales

Medium Neutral Citation: Community Housing Limited v Clarence Valley Council [2014] NSWLEC 193 Hearing dates: 26 June 2014 Decision date: 23 December 2014 Before: Harrison J Decision: (1) Proceedings dismissed. (2) Order the applicant to pay the respondents' costs of the proceedings. Catchwords: RATING - exemption - whether company is a public benevolent institution or public charity - whether land owned by the company exempt from the payment of rates in accordance with Local Government Act s 556(1) (h). Legislation Cited: Housing Act 2001 Land and Environment Court Act 1979 Local Government Act 1993 Cases Cited: Aboriginal Hostels Ltd v Darwin City Council (1985) 33 NTR 1; (1985) 55 LGRA 414 Bodalla Aboriginal Housing Company Limited v Eurobodalla Shire Council (2011) 184 LGERA 315; [2011] NSWLEC 146 Commissioner of Taxation v Launceston Legacy (1987) 15 FCR 527 Dareton Local Aboriginal Land Council v Wentworth Council (1995) 89 LGERA 120 Greater Wollongong City Council v Police Citizens Boys' Clubs (1957) 2 LGRA 54 Joyce v Ashfield Municipal Council (1959) 4 LGERA 195 Lemm v Commissioner of Taxation [1942] HCA 31; (1942) 66 CLR 399 Peabody Pastoral Holdings v Mid-Western Regional Council [2013] NSWLEC 86 Perpetual Trustee Company Ltd v Federal Commissioner of Taxation [1931] HCA 20; (1931) 45 CLR 224 Toomelah v Moree Plains Shire Council (1996) 90 LGERA 48 Warringah Shire Council v Salvation Army (NSW) Property Trust (1943) 15 LGR (NSW) 91 Williams' Trustees v Inland Revenue Commissioners [1947] AC 447; [1947] 1 All ER 513 Category: Principal judgment Parties: Community Housing Limited (Applicant) Clarence Valley Council (First Respondent) Parramatta City Council (Second Respondent) Port Macquarie Hastings Council (Third Respondent) Nambucca Shire Council (Fourth Respondent) Gosford City Council (Fifth Respondent) Coffs Harbour City Council (Sixth Respondent) Representation: Counsel: M Fraser & A Isaacs (Applicant) A Galasso SC (Respondents) Solicitors: Warren McKeon Dickson (Applicant) Marsden Law Group (Respondents) File Number(s): 2013/40922, 2013/40923, 2013/40924, 2013/40925, 2013/40926, 2013/40927 Publication restriction: Nil