Karimbla Properties (No 13) Pty Limited v The Council of the City of Sydney; Meriton Apartments Pty Limited v The Council of the City of Sydney; Karimbla Properties (No 25) Pty Limited v The Council of the City of Sydney [2019] NSWLEC 133

Karimbla Properties (No 13) Pty Limited v The Council of the City of Sydney; Meriton Apartments Pty Limited v The Council of the City of Sydney; Karimbla Properties (No 25) Pty Limited v The Council of the City of Sydney [2019] NSWLEC 133

Although s 526(1)(a) gave a right of appeal against the operative date of the Council's re-categorisation declarations and s 526(3) gave the Court a broad discretion to declare an earlier operative date, the Court was not required to do so. Taking the applicants' cases at their highest, it was inappropriate to exercise the discretion in favour of retrospective dates because each applicant had failed, without evidence of explanation, to comply with the statutory obligation in s 524 to notify the Council within 30 days, and retrospective re-categorisation would require substantial rate adjustments with adverse consequences for the Council's finances and current or future ratepayers.

Jurisdiction
Australia
Judgment Date
24 September 2019
Procedural Posture
Class 3 Appeals Under S 526(1)(a) of the Local Government Act 1993 Against the Effective Date of Rating Re Categorisation Declarations / Principal Judgment After Hearing
Outcome
Each application for an earlier operative date than 1 July 2017 was refused; costs were reserved.
Legal Topics
['categorisation of Rateable Land' 're Categorisation From Business to Residential' 'serviced Apartments' 'retrospective Operative Date' 'discretion Under S 526(3)' 'adjustment of Rates']
['local Government' 'rating and Valuation' 'administrative Law'] ['categorisation of Rateable Land' 're Categorisation From Business to Residential' 'serviced Apartments' 'retrospective Operative Date' 'discretion Under S 526(3)' 'adjustment of Rates']

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Procedural Posture

Class 3 Appeals Under S 526(1)(a) of the Local Government Act 1993 Against the Effective Date of Rating Re Categorisation Declarations / Principal Judgment After Hearing

Legal Issues

  1. 1 ["What operative date for re-categorisation of each property should apply if the Court disturbed the Council's date of 1 July 2017." 'Whether the Court would have power under s 527 of the Local Government Act 1993 to order a refund to the relevant owning company.' 'The extent, if any, to which the Recovery of Imposts Act 1963 might apply.' 'Whether, as a matter of discretion under s 526(3), the Court should grant the retrospective operative dates sought by the applicants.']

Ratio Decidendi

Although s 526(1)(a) gave a right of appeal against the operative date of the Council's re-categorisation declarations and s 526(3) gave the Court a broad discretion to declare an earlier operative date, the Court was not required to do so. Taking the applicants' cases at their highest, it was inappropriate to exercise the discretion in favour of retrospective dates because each applicant had failed, without evidence of explanation, to comply with the statutory obligation in s 524 to notify the Council within 30 days, and retrospective re-categorisation would require substantial rate adjustments with adverse consequences for the Council's finances and current or future ratepayers.

Court Disposition

Each application for an earlier operative date than 1 July 2017 was refused; costs were reserved.

Orders

  • ['In Matter No 226551 of 2017, the application for earlier operation than 1 July 2017 of the date of re-categorisation of 329 Pitt Street, Sydney from business to residential is refused.' 'In Matter No 226551 of 2017, costs are reserved.' 'In Matter No 226569 of 2017, the application for earlier operation than 1...