Refer to the court judgment on caselaw.nsw.gov.au:
Karimbla Properties (No 13) Pty Limited v The Council of the City of Sydney; Meriton Apartments Pty Limited v The Council of the City of Sydney; Karimbla Properties (No 25) Pty Limited v The Council of the City of Sydney [2019] NSWLEC 133
The Council of the City of Sydney has had ongoing litigation with Meriton on rates categorisation. On 24 September 2019 we received a favourable judgment in three appeals where Meriton sought a retrospective refund of rates for three serviced apartment buildings going back up to 12 years.
Council changed the rating category from Business to Residential upon request for the change by Meriton in 2017. Section 524 of the Local Government Act requires Council to be notified of a change in category within 30 days.
His Honour Justice Moore refused Meriton’s applications on the basis that no explanation was provided for non-compliance with s. 524, and the adverse financial implications for Council of such a refund.