Wild Oaks Properties Pty Ltd v Valuer General [2018] NSWLEC 192

Land and Environment Court New South Wales

Medium Neutral Citation: Wild Oaks Properties Pty Ltd v Valuer General [2018] NSWLEC 192 Hearing dates: 2 October 2018 Date of orders: 29 November 2018 Decision date: 29 November 2018 Jurisdiction: Class 3 Before: Sheahan J Decision: The appeals are dismissed. See paragraphs [56]-[57] Catchwords: VALUATION OF LAND – Whether three lots of land should be valued separately as two parcels of land – appeal pursuant to section 37(1) of Valuation of Land Act 1916 – dominant uses of parcels of land - statutory construction – applicability of sections 27(2) and 28A of Valuation of Land Act 1916. Legislation Cited: Land Tax Management Act 1956 Local Government Act 1993 Taxation Administration Act 1996 (NSW) Valuation of Land Act 1916 Cases Cited: Justin John Enterprises Pty Ltd v Valuer-General [1999] NSWLEC 208 Leppington Pastoral Co Pty Ltd v Chief Commissioner of State Revenue [2017] NSWSC 9 SH Camden Valley Pty Ltd v Camden Council [2015] NSWLEC 104 Sisters of Mercy Property Association v Town of Newtown and Chilwell (1944) 69 CLR 369 Triguboff v Valuer-General (2009) 166 LGERA 128; (2009) 71 ATR 819 Category: Principal judgment Parties: Wild Oaks Properties Pty Ltd (Applicant) Valuer General (Respondent) Representation: Counsel: Mr B L Jones, barrister (Applicant) Ms M Carpenter, barrister (Respondent)

Solicitors: Baker Mackenzie (Applicant) Crown Solicitors Office (Respondent) File Number(s): 2018/743962018/2591462018/259147