Chief Commissioner of State Revenue v Hayson Group of Companies

[2006] NSWCA 233

NSW Court of Appeal

View on CaseLaw

Built by Barristers,
For Australian Law.

See how it works

Interrogate

Catchwords

1. Taxes and Duties
2. › Parking space levy
3. › Liability to pay levy
4. › Whether parking space must exist on 1 July of levy year
5. › Whether levy payable for spaces existing only during previous financial year
6. › Parking Space Levy Act 1992 (NSW), ss 9, 13, 15
1. Statutory Interpretation
2. › Construction of taxing statute
3. › Retrospective operation
4. › Whether construction avoiding retrospectivity preferred
5. › Use of transitional provisions in construing substantive provisions
6. › Interpretation Act 1987 (NSW), ss 33, 34
1. Statutory Interpretation
2. › Extrinsic materials
3. › Explanatory notes to bill
4. › Use in resolving ambiguity
5. › Interpretation Act 1987 (NSW), s 34(2)(e)
1. Statutory Interpretation
2. › Relationship between statute and subordinate legislation
3. › Whether regulations may be used to construe the Act
4. › Parking Space Levy Act 1992 (NSW), s 31

Quick Take

Under s 9(1) of the Parking Space Levy Act 1992 (NSW), the owner of premises on 1 July of a financial year is liable to pay a levy in respect of parking spaces that existed during the previous financial year, even if those parking spaces no longer exist on 1 July. The continued existence of the parking space on 1 July is not a precondition for liability. The levy is calculated for the period of the space's existence pursuant to s 13.