WB Rural Pty Limited v Valuer-General for the State of Queensland

The case of WB Rural Pty Limited v Valuer-General for the State of Queensland involved a dispute regarding the alteration of land valuations issued by the respondent, Valuer-General for the State of Queensland. The applicant, WB Rural, sought alterations to the valuations for the 2010 and 2011 financial years, arguing that the respondent had the authority to make such alterations at any time, as per section 29 of the Valuation of Land Act 1944 (Qld). The respondent contended that the power to make alterations was limited to periods when the annual valuation was in force, as stated in sections 28 and 29A of the same Act.

The primary legal issue before the court was whether the term "at any time" in section 29 should be interpreted restrictively, so as to apply only during the period when the annual valuation is in force, or whether it should be interpreted in its broader sense to allow alterations even after the valuation period had ended. The court also needed to consider whether the historical context of the Act supported reading down section 29 to align with section 28.

The court concluded that the language of section 29 was clear enough to permit alterations to the relevant valuations, even though those valuations had ceased to be in force. The court found that section 29 provided a more general and ambulatory power of alteration, extending beyond the more limited power under section 29A. This broader power was deemed appropriate for situations such as the one at hand, where alterations were sought outside the three-year period covered by section 29A. The court rejected the argument that the power to alter should be read down by reference to section 28, finding no basis for such a restrictive interpretation.

As a result, the court declared that the respondent had the power to alter the valuations for the 2010 and 2011 financial years, regardless of whether such alterations would be outside the time period mentioned in section 85 of the Land Valuation Act 2010 (Qld). The court ordered that the respondent could alter the valuations issued on 27 January 2009 (effective 30 June 2007), 22 March 2010 (effective 30 June 2010), and 1 March 2011 (effective 23 November 2010) in cases where the valuations were affected by error or omission, or where an alteration was necessary or desirable for preserving or attaining uniformity in values between that valuation and other comparable parcels of land. The court further noted that this power existed regardless of whether the alteration would be outside the time period specified in section 85 of the Land Valuation Act 2010 (Qld).