Living and Leisure Australia Ltd v Commissioner of State Revenue [2019] HCA Trans 056 Summary of hearing of application for special leave to appeal
(The High Court does not publish formal reports of its reasons and decisions for special leave applications and only publishes a hearing transcript - the above citation identifies the transcript only.)
Background
This case concerns the land tax liability for the 2010 to 2015 years for Crown lands comprising the Falls Creek and Mount Hotham alpine resorts, occupied by the taxpayer under various agreements.
The issue was whether the relevant agreements are leases. The taxpayer submitted the agreements did not amount to a lease as they did not grant exclusive possession as they allowed the public significant freedom in accessing the lands. The Commissioner’s position was that exclusive possession was granted because the access allowed to the public is crucial to the commercial and public purposes of the alpine resorts and is in any event sufficiently limited.
Supreme Court decision
On 1 December 2017, Croft J decided in favour of the Commissioner, confirming that each agreement in issue was a lease.
Court of Appeal decision
On 15 January 2018, the taxpayer brought an application for leave to appeal from the decision of the Supreme Court. On 17 September 2018, the Court of Appeal handed down a majority decision in favour of the Commissioner.
High Court decision re taxpayer’s application for special leave
On 22 March 2019, the High Court refused the taxpayer’s application for special leave.
