H A Bachrach Pty Ltd v State of Qld

The applicant, H A Bachrach Pty Ltd, sought leave to appeal to the High Court of Australia against a decision of the Supreme Court of Queensland. The dispute concerned the validity of certain regulations made under the *Land Tax Act 1915* (Qld) and their application to the applicant's land holdings. The Supreme Court had previously upheld the validity of these regulations.

The primary legal issue before Brennan CJ was whether the regulations, specifically Regulation 10, were *ultra vires* the powers conferred by the *Land Tax Act 1915* (Qld). This involved determining whether the regulation was a valid exercise of the executive power to make regulations for the purpose of the Act, or if it went beyond the scope of the legislative authority granted by the Act.

Brennan CJ considered the principles of statutory interpretation and the doctrine of *ultra vires*. His Honour examined the language of the *Land Tax Act 1915* (Qld) to ascertain the extent of the power to make regulations. The Chief Justice concluded that Regulation 10 was not *ultra vires* the Act, finding that it was a reasonable and appropriate means of carrying into effect the provisions of the Act, particularly in relation to the valuation and assessment of land for the purposes of land tax.

Leave to appeal was refused.