Tricon Services Group Pty Limited v Manly Council (No 2)

Tricon Services Group Pty Limited appealed against a decision of the Commissioner of the Valuer General, who found that the property owned by Tricon was not exempt from the valuation and land tax. The property was used for the purposes of the Council’s business and therefore subject to the valuation and land tax. Tricon contended that it had a statutory exemption under the Local Government Act 1993 (NSW) and therefore its property should not be subject to valuation and land tax. The court was required to determine whether Tricon’s property was exempt from the valuation and land tax.

The court found that the exemption was only applicable to the extent that the land was used for the purposes of the council’s business and that the exemption was not applicable to any part of the property that was not used for the purposes of the council’s business. The court held that the Commissioner had erred in his determination by not considering the exemption in the correct manner. The court found that the exemption applied to the whole of the property and that the property was therefore exempt from the valuation and land tax. The court set aside the decision of the Commissioner and remitted the matter back to the Commissioner for determination in accordance with the court’s decision. The court also ordered that the respondent pay the applicant’s costs of the appeal and that the respondent is to have a certificate under the Suitors' Fund Act 1951 with respect to the costs of the appeal, if otherwise qualified.