CSR v EHL Burgess Properties Pty Ltd [2015] VSCA 269
The taxpayer was assessed for land tax for the 2013 land tax year on five properties which, on the Commissioner’s view, straddled the “greater Melbourne” boundary defined in s64(1) of the Land Tax Act 2005.
The taxpayer contended that because the City of Whittlesea, and the shires of Kilmore and Bulla, had been abolished in 1994, the “municipal districts” of those abolished cities and shires listed in the Third Schedule of the Melbourne and Metropolitan Board of Works Act 1958 had no relevant meaning and were incapable of being applied as legislation. The taxpayer contended that the result was that no land that lay within the municipal district of an abolished city or shire was within “greater Melbourne”.
The Commissioner contended the areas of the “municipal districts” of the City of Whittlesea, and the shires of Kilmore and Bulla were ascertainable as matters of historical fact, notwithstanding those cities and shires had been abolished, and were inside “greater Melbourne”.
The taxpayer requested the Commissioner to treat the objection as an appeal to the Supreme Court of Victoria. At first instance, the primary judge (Croft J) allowed the taxpayer’s appeal. The Commissioner appealed the decision to the Court of Appeal.
On 29 September 2015, the Court of Appeal of Victoria handed down its decision in favour of the Commissioner. The Court of Appeal confirmed the Commissioner's interpretation of “greater Melbourne” for the purposes of s64(1) of the Land Tax Act 2005 (up until 18 June 2014, when the legislation was amended).
