Perpetual Trustees (Australia) Limited - v - Valuer-General [1999] NSWLEC 93

Perpetual Trustees (Australia) Limited - v - Valuer-General [1999] NSWLEC 93

The Valuer-General's supplementary valuation based on legislative amendments made after the base date is void, as the amending Act does not have retrospective operation, and valuations as at 1 July 1996 must be made in accordance with the law as at that date. The presumption against retrospective operation applies, reinforced by the absence of express or implied intent, the substantive and non-procedural character of the legislation, and the tax context. The Interpretation Act 1987 also prevents retrospective application affecting accrued liabilities.

Jurisdiction
Australia
Judgment Date
22 April 1999
Procedural Posture
Appeal / Determination of Preliminary Question of Law
Outcome
Appeal allowed; objection to valuation upheld; supplementary valuation set aside.
Legal Topics
['retrospective Operation of Statutes' 'valuation Under the Valuation of Land Act' 'land Tax' 'local Government Rates']
['administrative Law' 'statutory Interpretation' 'taxation'] ['retrospective Operation of Statutes' 'valuation Under the Valuation of Land Act' 'land Tax' 'local Government Rates']

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Procedural Posture

Appeal / Determination of Preliminary Question of Law

Legal Issues

  1. 1 ['Whether the Valuer-General could lawfully make a supplementary valuation based on legislative changes made after the base date' 'Whether the amending Act had retrospective operation affecting valuations as at a prior base date']

Ratio Decidendi

The Valuer-General's supplementary valuation based on legislative amendments made after the base date is void, as the amending Act does not have retrospective operation, and valuations as at 1 July 1996 must be made in accordance with the law as at that date. The presumption against retrospective operation applies, reinforced by the absence of express or implied intent, the substantive and non-procedural character of the legislation, and the tax context. The Interpretation Act 1987 also prevents retrospective application affecting accrued liabilities.

Court Disposition

Appeal allowed; objection to valuation upheld; supplementary valuation set aside.

Orders

  • ['The appeal is allowed and the objection to the valuation is upheld.' 'The valuation of the land being lot 421 in deposited plan 793830 made by the Valuer-General on 24 December 1996 and notified to the applicant on or about 15 March 1997 is set aside.' 'Liberty to apply.' 'The exhibits may be returned.']