Kemp v Chief Executive, Department of Lands

In this case, Alexander GM Kemp and Annelise A Kemp, the appellants, appealed the decision of the Chief Executive, Department of Lands, which categorised their land under Category 3 for differential general rating purposes in the Shire of Laidley. The Shire of Laidley had resolved to levy differential general rates on rateable land within the Shire, categorising the lands into seven categories based on their usage. The appellants claimed that their land should be categorised under Category 5, which included lands used for the business of primary production.

The central legal issue before the court was whether the land in question should be categorised under Category 5 or Category 3 for the purposes of differential general rating. The court had to determine whether the land was being used exclusively for the business of primary production as defined in the Category 5 criteria, or if it met the criteria for Category 3, which includes vacant lands or lands used for rural residential purposes.

The court found that the appellants were using the subject land in conjunction with other lands for the business of primary production and that the land was being exclusively used for farming. The evidence presented by the appellants demonstrated that they had been running a viable farming business on the subject land and that it formed an integral part of their overall business operation. The court accepted that the land was being used for the business of primary production and that it should be categorised under Category 5. Therefore, the court allowed the appeal, set aside the decision of the Chief Executive, and categorised the subject land under Category 5 for the purposes of the differential general rating scheme of the Laidley Shire Council.