Commissioner of State Revenue v Australian Football League

[2006] VSCA 24

Victorian Court of Appeal

Built by Barristers,
For Australian Law.

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Interrogate

Catchwords

1. Taxation
2. › Land tax
3. › Exemptions
4. › Land used for outdoor sporting recreation or cultural purposes
5. › Whether land must be used by body in which vested
6. › Whether outdoor activities must be those body exists to promote
7. › Land Tax Act 1958 (Vic), s 9(1)(g)
1. Taxation
2. › Land tax
3. › Assessments
4. › Conclusive evidence provision
5. › Whether prior assessment conclusive in proceedings on review of subsequent assessment
6. › Land Tax Act 1958 (Vic), s 20(1)(b)
1. Statutes
2. › Construction
3. › Taxing statutes
4. › Exemption provisions
5. › Whether words should be read into statute
6. › Principle against reading words into legislation in favour of fiscal subject

Quick Take

Section 9(1)(g) of the Land Tax Act 1958 (Vic) does not require the outdoor sporting recreation or cultural purposes for which land is used to be those of the body in which the land is vested, nor does it require the land to be used by that body. The contrast with other paragraphs of s 9(1) that expressly impose such requirements confirms this construction. A prior land tax assessment is not conclusive evidence in proceedings on review of a subsequent assessment relating to a different tax year.