[Michael Olthof]

Howdy all,

One of the workshops at the conference touched on the Recovery of Imposts Act in regards to the effective date for retrospective rates exemption.

http://www.austlii.edu.au/au/legis/nsw/consol_act/roia1963247/

Does anyone believe this would be useful legislation in regards to limiting retrospectivity in regards to exemptions and category date declarations?

Regards, MO.

[Darryl Telfer]

Yes

[Simone Fisher]

Hi MO, we’ve had an ongoing dispute with solicitors regarding rateability of some church land. A church was requesting a refund of all rates paid between 1920 & 2015. 1920 was never going to happen but we were considering going back the past 6 years just to resolve the matter.
In my last reply to them (in March) I again advised that no refund would be issued but this time I referred to Recovery of Imposts Act. Hopefully I’m not jinxing it but we haven’t heard from them since.
Thanks,
Simone

[Michael Olthof]

Thanks Darryl and Simone – good to get some clarity on declaration dates…! Regards, MO.

[Robert Hay]

Hi MO

You might want to have a look on the case law page at Karimbla Properties v Council of the City of Sydney; Bayside City Council; and North Sydney Council. This was only delivered on 26th June 2017.

Specifically section 100 as it deals directly with the Imposts Act where unfortunately the Judgement goes against the Councils.

Robert

[Michael Olthof]

Thanks Rob, that’s very informative.

So the Recovery of Imposts Act can’t be relied upon according to this judgment. So does that send us back to section 15 of the Limitation Act 1969, i.e. 6 years is as far back as we should have to go in addressing retrospective rates assessment?

Regards, MO.

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