Land Tax (Exemption Extension) Order (No. 2) 2019 (TAS)

The Tasmanian Government, represented by the Treasurer, Peter Gutwein, made the Land Tax (Exemption Extension) Order (No. 2) 2019, which extends certain land tax exemptions. The order was challenged by the applicant who contested the validity and application of the order. The case was heard in the Supreme Court of Tasmania. The primary legal issue was whether the order was made in accordance with the relevant statutory provisions, specifically section 19F(1) of the Land Tax Act 2000. The applicant argued that the order exceeded the legislative power granted to the government, as it was not made in accordance with the prescribed procedures.

The court examined the legislative framework and determined that the order was indeed made under the correct authority and in compliance with the relevant provisions. The court found that the procedures outlined in the Land Tax Act 2000 were followed, and the order was valid. The applicant's argument that the order exceeded the legislative power was dismissed as there was no evidence to suggest that the order was not made in accordance with the statutory requirements. The court held that the order was both valid and correctly applied, thereby dismissing the applicant's challenge.