SH Camden Valley Pty Ltd v Camden Council

Land and Environment Court New South Wales Medium Neutral Citation: SH Camden Valley Pty Ltd v Camden Council [2015] NSWLEC 104 Hearing dates:25 and 26 November 2014, and 3 February 2015; written submissions 27 February 2015, and 17 March 2015Date of orders: 30 June 2015 Decision date: 30 June 2015 Jurisdiction:Class 3Before: Sheahan J and Brown C Decision: (1) The appeals in matters 30509, 30510, 30511, and 30512 of 2014 are dismissed.(2) In matter 30513 of 2014, the Court declares that Lot 2 DP 1175494 is to be categorised “Business”, on and from 19 December 2013.(3) All exhibits are returned.(4) Costs reserved. Catchwords: CATEGORISATION OF LAND FOR RATING PURPOSES – what is the relevant parcel of rateable land valued as one assessment – what is the “dominant use” of the parcel of land – statutory construction Legislation Cited: Camden Local Environmental Plan 2010 Environmental Planning and Assessment Act 1979 Interpretation Act 1987 Land Tax Management Act 1956 Local Government Act 1993 State Environmental Planning Policy (Sydney Region Growth Centres) 2006 Valuation of Land Act 1916 Cases Cited: Agricultural Equity Investments Pty Limited v The Hon Chris Hatcher MP, Minister for Resources and Energy, Special Minister [2015] NSWLEC 23 Barrak Corporation Pty Ltd v Parramatta City Council [2014] NSWLEC 177 Chamwell Pty Ltd v Strathfield Council [2007] NSWLEC 114; 151 LGERA 400 Cooper Brookes (Wollongong) Pty Ltd v Federal Commissioner of Taxation [1981] HCA 26; 147 CLR 297 Council of the City of Newcastle v Royal Newcastle Hospital [1957] HCA 15;...