Perry Properties Pty Ltd v Chief Commissioner of State Revenue

[2013] NSWCA 274

NSW Court of Appeal

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Interrogate

Catchwords

1. Taxes and Duties
2. › Land Tax
3. › Exemptions
4. › Low cost accommodation
5. › Interpretation of Land Tax Management Act 1956 (NSW), s 10Q
6. › Whether purpose of Treasurer's guidelines to assist Chief Commissioner or to specify particular low cost accommodation entitled to exemption
7. › Land Tax Management Act 1956 (NSW), s 10Q
1. Statutes
2. › Interpretation
3. › Guidelines approved under statute
4. › Whether guidelines operate as delegated legislation limiting scope of exemption
5. › Meaning of long-term residency requirement
6. › Whether freestanding discretion conferred on Chief Commissioner
7. › Land Tax Management Act 1956 (NSW), s 10Q
1. Statutes
2. › Interpretation
3. › Presumption against superfluity
4. › Every word to be given meaning
5. › Whether construction renders provision superfluous

Quick Take

Guidelines approved by the Treasurer under s 10Q of the Land Tax Management Act 1956 (NSW) operate to identify and limit the particular types of low cost accommodation entitled to land tax exemption, rather than merely assisting the Chief Commissioner in being satisfied that land is used for low cost accommodation. The 'long term resident' requirement in the guidelines must be assessed solely by reference to occupation during the calendar year ending on the relevant taxing date.