Chief Commissioner of State Revenue v Davies [1999] NSWCA 336

Chief Commissioner of State Revenue v Davies [1999] NSWCA 336

In s 62L(1), "the land value of the land" and "the land" refer to the whole of Lot 8, but s 62L(2) requires that, when ascertaining the value the land would have if it could be used only as the site of a single dwelling-house, no account is taken of any portion exceeding that reasonably necessary for use with the single dwelling-house. On the agreed facts, that area was 1,700 square metres, not the whole of Lot 8.

Jurisdiction
Australia
Judgment Date
17 September 1999
Procedural Posture
Application for Extension of Time and for Leave to Appeal From a Ruling on a Question of Law Set Aside for Separate Determination / Court of Appeal
Outcome
Application for leave to appeal granted, time extended, answers set aside and substituted, appeal otherwise dismissed, with costs to be paid by the Chief Commissioner of State Revenue.
Legal Topics
['unutilised Value Allowance' 'land Valuation' 'statutory Interpretation']
['taxation' 'land Tax'] ['unutilised Value Allowance' 'land Valuation' 'statutory Interpretation']

Case Brief

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Procedural Posture

Application for Extension of Time and for Leave to Appeal From a Ruling on a Question of Law Set Aside for Separate Determination / Court of Appeal

Legal Issues

  1. 1 ['What is "the land" for the purposes of s 62L of the Land Tax Management Act 1956?' 'In determining the unutilised value allowance under s 62L, whether the value of the site of the dwelling-house should be valued as the whole of Lot 8 or as the area of 1,700 square metres.']

Ratio Decidendi

In s 62L(1), "the land value of the land" and "the land" refer to the whole of Lot 8, but s 62L(2) requires that, when ascertaining the value the land would have if it could be used only as the site of a single dwelling-house, no account is taken of any portion exceeding that reasonably necessary for use with the single dwelling-house. On the agreed facts, that area was 1,700 square metres, not the whole of Lot 8.

Court Disposition

Application for leave to appeal granted, time extended, answers set aside and substituted, appeal otherwise dismissed, with costs to be paid by the Chief Commissioner of State Revenue.

Orders

  • ['Grant the application for leave to appeal.' 'Extend time.' 'Direct the applicant to file a Notice of Appeal promptly.' 'Set aside the answers given to the questions set aside for determination.' 'Substitute the answers expressed in paragraph 14.' 'Otherwise dismiss the appeal.' 'Order that the Chief Commissioner...