West Coast Council v Coverdale (No 2)

The Full Court of the Supreme Court of Tasmania heard an appeal concerning the rateability of marine farming leases. The appellant, West Coast Council, sought to levy rates on marine farming leases held by the respondent, Mr. Coverdale, which conferred exclusive possession of areas of water and seabed. The dispute centred on whether these leases constituted "rateable land" for the purposes of the *Local Government Act 1993* (Tas).

The primary legal issue before the Court was whether the marine farming leases, which granted exclusive possession of submerged land and the overlying water column, were rateable property under the *Local Government Act 1993*. Specifically, the Court had to determine if the definition of "land" in the Act extended to such leasehold interests in areas of the sea.

The Court reasoned that the definition of "land" in the *Local Government Act 1993* was broad enough to encompass the exclusive possession granted by the marine farming leases. It held that the leases created an interest in land, even though it was an interest in submerged land and water. The Court applied the principle that statutory definitions should be given their ordinary meaning, and that the legislative intent was to capture all forms of exclusive possession of land for rating purposes. Consequently, the Court found that the marine farming leases were rateable.

The appeal was allowed, and the judgment of 18 August 2014, which had dismissed the Council's action, was set aside.