This was an appeal considering whether the primary judge erred in finding that the respondent – in setting differential general rating categories 2T and 3T – had not characterised land based upon the personal characteristics of a person who may occupy the land. It was argued that the sole difference between the categories was the person to whom the land was rented, namely an “itinerant” or “permanent resident”.
Bianca Kabel (with M Martin QC) appeared for the appellant.
The judgment is published here.