Kemp Investments (NSW) Pty Ltd and Flaherty v Valuer-General

Kemp Investments (NSW) Pty Ltd and Flaherty were involved in a dispute with the Valuer-General over the classification of certain structures on two properties located at 98 and 100 Yarrara Road, Pennant Hills, as "improvements" under the Valuation of Land Act 1916. The matter was before the Supreme Court of New South Wales, which had to determine whether these structures qualified as "improvements" under the Act, specifically under section 6A(1), as of 1 July 2011.

The primary legal issue before the court was whether the structures on the mentioned properties constituted "improvements" as defined by the Valuation of Land Act 1916. This included distinguishing these structures from "land improvements" as defined in section 4 of the Act. The court was required to interpret the meaning of "improvements" in the context of the legislation and apply it to the specific circumstances of the case.

The court, after examining the evidence and the definitions provided by the Act, found that the structures on both properties did indeed qualify as "improvements" under section 6A(1) of the Valuation of Land Act. The court dismissed the appeals from the respondents, affirming the Valuer-General's classification of these structures. This decision underscored the importance of accurately defining and applying legislative terms in property valuation matters.