Sandhurst Holdings (Australia) Ltd v Commissioner of State Revenue [2009] VSCA 167
This was a matter concerning the "out-door sporting" exemption in s9(1)(g) of the Land Tax Act 1958 and whether land owned by a golf club was exempt from land tax for the period during which the golf course was being constructed on the land. The Court of Appeal handed down its decision on 24 July 2009 in favour of the Commissioner, finding that the land was not exempt.