Maurici v Chief Commissioner of State Revenue

HIGH COURT OF AUSTRALIAMcHUGH, GUMMOW, KIRBY, HAYNE AND CALLINAN JJANTHONY PHILLIP MAURICI  APPELLANTANDCHIEF COMMISSIONER OF STATE REVENUE  RESPONDENTMaurici v Chief Commissioner of State Revenue [2003] HCA 813 February 2003S107/2002ORDER1.        Appeal allowed.2.Orders 2 to 5 of the orders of the Court of Appeal of New South Wales made on 20 June 2001 be set aside, and in their place, order that the appeal from the orders of Cowdroy J of the Land and Environment Court made on 23 December 1999 be dismissed with costs.3.Respondent to pay the costs of the appeal to this Court and the Court of Appeal of New South Wales. On appeal from the Supreme Court of New South WalesRepresentation:B W Walker SC with I McN Jackman SC for the appellant (instructed by Speed & Stracey)B J Preston SC with J B Maston for the respondent (instructed by the Crown Solicitor for the State of New South Wales)Notice:  This copy of the Court's Reasons for Judgment is subject to formal revision prior to publication in the Commonwealth Law Reports.CATCHWORDSMaurici v Chief Commissioner of State RevenueLand tax – Valuation of land – Improved residential property in Sydney – Assessment of unimproved value of land – Whether s 6A(1) Valuation of Land Act 1916 (NSW) includes use of improved land sales – Relevance of "scarcity" – Valuation by reference substantially or exclusively to sales of unimproved land invalid.Practice and procedure – Appeals – s 56A Land and Environment Court Act 1979 (NSW) – Question of law – Principles of assessment...