Bayside Council v Karimbla Properties (No 3) Pty Ltd [2018] NSWCA 257

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Bayside Council v Karimbla Properties (No 3) Pty Ltd [2018] NSWCA 257 Hearing dates: 17, 18 July 2018 Date of orders: 14 November 2018 Decision date: 14 November 2018 Before: McColl JA at [1]; White JA at [2]; Emmett AJA at [63] Decision: (1) Each of the appeals is allowed. (2) The parties are required to bring in short minutes of orders to give effect to the conclusions in the reasons dated 14 November 2018. Catchwords: LAND AND ENVIRONMENT – categorising rateable land – assessment of the rates payable by the owner of land during the period of development – whether the dominant use of land can be categorised as "for residential accommodation" when the relevant land is being developed for the purpose of the construction of residential apartments – s 516(1)(a) of the Local Government Act 1993 (NSW) considered Legislation Cited: Environmental Planning and Assessment Act 1979 (NSW) Land Tax Act 1915 (Qld) Land Tax Management Act 1956 (NSW) Local Government Act 1993 (NSW) Cases Cited: Assessor of Area # 10-Burnaby/New Westminster v Intracorp Developments Ltd 2000 BCCA 121; (2000) 137 BCAC 63 Bellbird Ridge Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1637 Bosa Development Corporation v Assessor of Area #12 Coquitlam (1996) 30 BCLR (3d) 263 Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11; (2017) 105 ATR 11 Commissioner of Land Tax (NSW) v Joyce (1974) 132 CLR 22 Council of the City of Newcastle v Royal Newcastle Hospital (1957) 96 CLR 493 Council of the City of Parramatta v Brickworks Ltd (1972) 128 CLR 1 Educang Limited v Brisbane City Council [2002] QSC 374 Karimbla Properties v Council of the City of Sydney; Bayside City Council; and North Sydney Council [2017] NSWLEC 75 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366; (2011) 85 ATR 775 Leda Manorstead v Chief Commissioner of State Revenue (2010) 79 NSWLR 724; [2010] NSWSC 867 Mayor, Councillors and Citizens of the City of Essendon v Cox [1967] VR 545 Meriton Apartments Pty Ltd v Parramatta City Council [2003] NSWLEC 309 Metricon Qld Pty Ltd v Chief Commissioner of State Revenue (No 2) [2016] NSWSC 332; (2016) 102 ATR 781 Needham v Commissioner of Land Tax [1999] 2 Qd R 611 The Commonwealth v New South Wales (1923) 33 CLR 1 at 33; [1923] HCA 34 Penrith Rugby League Club Limited v Commissioner of Land Tax [1983] 2 NSWLR 616 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355; [1998] HCA 28 Roman Catholic Bishop of Perth v Perth Road Board (1933) 49 CLR 37; [1933] HCA 7 Sandhurst Holdings (Australia) Ltd v Commissioner of State Revenue (2009) 25 VR 59; [2009] VSCA 167 Category: Principal judgment Parties: North Sydney Council (Appellant in 2018/72569) Council of the City of Sydney (Appellant in 2018/72572) Bayside Council (Appellant in 2018/72580) Various "Karimbla Properties" Companies (Respondents) Representation: Counsel: J Gleeson SC with M E Hall (Bayside Council & Council of the City of Sydney) T S Hale SC with T To (North Sydney Council) C McEwen SC with S Nash (Respondents)