This appeal concerned two Bunnings Warehouse stores at Ipswich. The issue was about rating categories under the Ipswich Council’s budget: was the correct rating category a “Shop Single” or a “drive-in shopping centre”? A “drive-in shopping centre” was a defined term in the Council’s budget. The Queensland Court of Appeal decided that the correct rating category was a “Shop Single”. In doing so, it overturned the decision of the Land Appeal Court of Queensland, which had earlier decided that the correct rating category for the Bunnings stores was a “drive-in shopping centre”.
The judgment is available here.