Catchwords
Land tax – Valuation of land - Improved residential property in Sydney - Assessment of unimproved value of land - Whether s 6A(1) Valuation of Land Act 1916 (NSW) includes use of improved land sales - Relevance of "scarcity" - Valuation by reference substantially or exclusively to sales of unimproved land invalid.
Practice and procedure – Appeals - s 56A Land and Environment Court Act 1979 (NSW) - Question of law - Principles of assessment of land value - Relevance of scarcity.
Land and Environment Court Act 1979 (NSW) – s 56A.
Land Tax Management Act 1956 (NSW) – s 56.
Valuation of Land Act 1916 (NSW) – ss 4(1), 5, 6A(1).