MCST Plan Nos 1298 & 1304 v Chief Assessor: Property Tax on Common Property in Shopping Centre
The Management Corporation Strata Title Plan Nos 1298 and 1304 (“the MCST”) appealed against the decision of the High Court, which upheld the inclusion of seven areas in the common property of Centrepoint Shopping Centre in the Valuation List and the assessment of property tax. The Court of Appeal of Singapore, comprising Andrew Ang J, Andrew Phang Boon Leong JA, and Tan Lee Meng J, dismissed the appeal, holding that the MCST is liable for property tax on common property licensed for a fee. The court found that the common property was properly subject to property tax under s 6(1) of the Property Tax Act.
1. Case Overview
1.1 Court
Court of Appeal of the Republic of Singapore1.2 Outcome
Appeal dismissed with costs.
1.3 Case Type
Tax
1.4 Judgment Type
Grounds of Decision
1.5 Jurisdiction
Singapore
1.6 Description
The Court of Appeal held that the Management Corporation is liable for property tax on common property licensed for a fee in a shopping center.
1.7 Decision Date
2. Parties and Outcomes
| Party Name | Role | Type | Outcome | Outcome Type | Counsels |
|---|---|---|---|---|---|
| Chief Assessor and Comptroller of Property Tax | Respondent | Government Agency | Judgment for Respondent | Won | Tham Siok Peng of Inland Revenue Authority of Singapore |
| Management Corporation Strata Title Plan Nos 1298 and 1304 | Appellant | Corporation | Appeal dismissed | Lost |
3. Judges
| Judge Name | Title | Delivered Judgment |
|---|---|---|
| Andrew Ang | Judge | Yes |
| Andrew Phang Boon Leong | Justice of the Court of Appeal | No |
| Tan Lee Meng | Judge | No |
4. Counsels
| Counsel Name | Organization |
|---|---|
| Tham Siok Peng | Inland Revenue Authority of Singapore |
| Ong Sim Ho | Ong Sim Ho |
| Sophine Chin | Ong Sim Ho |
| Yang Shi Yong | Ong Sim Ho |
4. Facts
- The MCST licensed various parties to use spaces in the common property of Centrepoint Shopping Centre for a fee.
- The Chief Assessor included these spaces in the Valuation List.
- The Comptroller of Property Tax issued notices of assessment for property tax on these spaces.
- The MCST appealed against the decision, arguing that the common property should not be subject to property tax.
- The Valuation Review Board dismissed the MCST's appeal.
- The High Court dismissed the MCST's further appeal.
5. Formal Citations
- Management Corporation Strata Title Plan Nos 1298 and 1304 v Chief Assessor and Comptroller of Property Tax, CA 146/2005, [2006] SGCA 29
6. Timeline
| Date | Event |
|---|---|
| Decision Date |
7. Legal Issues
- Liability for Property Tax on Common Property
- Outcome: The court held that the Management Corporation is liable for property tax on common property licensed for a fee.
- Category: Substantive
- Sub-Issues:
- Interpretation of Property Tax Act
- Definition of Owner
- Exigibility of Common Property to Tax
8. Remedies Sought
- No remedies sought
9. Cause of Actions
- No cause of actions
10. Practice Areas
- Tax Law
- Real Estate Law
11. Industries
- Real Estate
- Retail
12. Cited Cases
| Case Name | Court | Affirmed | Citation | Jurisdiction | Significance |
|---|---|---|---|---|---|
| Unknown | High Court | Yes | [2006] 1 SLR 465 | Singapore | Refers to the judgment below, which was upheld in this appeal. |
13. Applicable Rules
| Rule Name |
|---|
| No applicable rules |
14. Applicable Statutes
| Statute Name | Jurisdiction |
|---|---|
| Property Tax Act (Cap 254, 2005 Rev Ed) s 6(1) | Singapore |
| Property Tax Act (Cap 254, 2005 Rev Ed) s 2(7) | Singapore |
| Land Titles (Strata) Act (Cap 158, 1999 Rev Ed) s 3(1) | Singapore |
| Property Tax Act (Cap 254, 2005 Rev Ed) s 2(1) | Singapore |
| Property Tax Act (Cap 254, 2005 Rev Ed) s 2(4) | Singapore |
15. Key Terms and Keywords
15.1 Key Terms
- Common Property
- Property Tax
- Valuation List
- Management Corporation Strata Title
- Strata Subdivision
- Tenements
- Subsidiary Proprietor
- Annual Value
15.2 Keywords
- Property Tax
- Common Property
- Strata Title
- Management Corporation
- Singapore
- Valuation List
- Chief Assessor
- Comptroller of Property Tax
17. Areas of Law
| Area Name | Relevance Score |
|---|---|
| Revenue Law | 95 |
| Property Law | 60 |
| Administrative Law | 25 |
16. Subjects
- Property Law
- Tax Law
- Strata Title
- Real Estate