Meridian Energy Australia Pty Ltd v Chief Commissioner of State Revenue [2022] NSWSC 1074

Supreme Court New South Wales

Medium Neutral Citation: Meridian Energy Australia Pty Ltd v Chief Commissioner of State Revenue [2022] NSWSC 1074 Hearing dates: 14 – 16 February 2022 Date of orders: 12 August 2022 Decision date: 12 August 2022 Jurisdiction: Equity Before: Ward CJ in Eq Decision: 1. Set aside the defendant's Further Amended Assessment, dated 25 August 2021, in whole. 2. The parties are to file and serve submissions on the question of costs within 14 days of the publication of these reasons (including whether, and if so why, an oral hearing on costs is sought or that issue can be dealt with on the papers). Catchwords: TAXES AND DUTIES — Landholder duty — Landholdings — Threshold value — Whether Power Stations located on land were landholdings within the meaning of the Duties Act 1997 (NSW) — Whether Power Stations were fixtures or innominate sui generis property TAXES AND DUTIES — Dutiable transactions — Dutiable value — Property — Whether methodology in SPIC Pacific Hydro Pty Ltd v Chief Commissioner of State Revenue (2021) 113 ATR 24; [2021] NSWSC 395 applicable TAXES AND DUTIES — Dutiable transactions — Dutiable property — Goods — Whether Power Stations could be characterised as "goods" Legislation Cited: Duties Act 1997 (NSW), ss 23(1), 26, 145, 146, 147, 155, 163, Pt 4, Ch 4 Duties Amendment (Abolition of State Taxes) Act 2006 (NSW), s 26A(1) Electricity Generator Assets (Authorised Transactions) Act 2012 (NSW), ss 7, 9, 13, Sch 4 Energy Services Corporations (Eraring Energy) Regulation 2000 (NSW) Energy Services Corporations Act 1995 (NSW), s 6A, cl 3, Sch 5 Personal Property Securities Act 2009 (Cth), s 267 Petroleum Pipelines Act 1969 (WA) Real Property Act 1900 (NSW), s 42 Sale of Goods Act 1923 (NSW), ss 26, 27, 28 Stamp Act 1921 (WA) Stamp Duties Act 1920 (NSW) Stamp Duties Act 1920-1933 (NSW), s 43A(2) State Revenue and Other Legislation Amendment (Budget Measures) Act 2013 (NSW) State Revenue Legislation Further Amendment Act 2009 (NSW) Taxation Administration Act 1996 (NSW), ss 97(1)(a), 101(1)(a) Valuation of Land Act 1916 (NSW), s 6A Water Management Act 2000 (NSW), s 371 Cases Cited: Alcan (NT) Alumina v Commissioner of Taxes (2007) 19 NTLR 153; [2007] NTSC 9 Asciano Services Pty Limited v Chief Commissioner of State Revenue (NSW) (2008) 235 CLR 602; [2008] HCA 46 Auckland City Council v Ports of Auckland [2000] NZCA 190, [2000] 3 NZLR 614 Bishopsgate Motor Finance Corporation Ltd v Transport Brakes Ltd [1949] 1 KB 322 Browning v Australia and New Zealand Banking Group Ltd [2014] QCA 43 Challenger Listed Investments Ltd v Commissioner of State Revenue (2010) 80 ATR 630; [2010] VSC 464 Chief Commissioner of State Revenue v Centro (CPL) Ltd (2011) 81 NSWLR 462; [2011] NSWCA 325 Chief Commissioner of State Revenue v Pacific National (ACT) Limited (2007) 70 NSWLR 544; [2007] NSWCA 325 Commissioner of Main Roads v North Shore Gas Co Ltd (1967) 120 CLR 118; [1967] HCA 41 Commissioner of Police (NSW) v Eaton (2013) 252 CLR 1; [2013] HCA 2 Commissioner of State Revenue v TEC Desert Pty Ltd (2009) 40 WAR 344; [2009] WASCA 128 Commissioner of Taxation v Metal Manufactures (2001) 108 FCR 150; [2001] FCA 365 Eastern Nitrogen Ltd v Federal Commissioner of Taxation (2001) 108 FCR 27; [2001] FCA 366 Elitestone Ltd v Morris [1997] 1 WLR 687 Empire Securities Pty Ltd v Miocevich [2008] WASCA 52 Epic Energy (Pilbara Pipeline) Pty Ltd v Commissioner of State Revenue (2011) 43 WAR 186; [2011] WASCA 228 Federal Commissioner of Taxation v Metal Manufactures Ltd (2001) 108 FCR 150; [2001] FCA 365 Federal Commissioner of Taxation v Miley (2017) 106 ATR 779; [2017] FCA 1396 Finance Facilities Pty Ltd v Federal Commissioner of Taxation (1971) 127 CLR 106 Lees & Leech Pty Ltd v Commissioner of Taxation (Cth) (1997) 73 FCR 136; [1997] FCA 404 Makita (Aust) Pty Ltd v Sprowles (2001) 52 NSWLR 705; [2001] NSWCA 305 May v Ceedive (2006) 13 BPR 24,147; [2006] NSWCA 369 McDonald's Australia Ltd v Chief Commissioner of State Revenue (2005) 58 ATR 260; [2005] NSWSC 6 Metal Manufacturers v Commissioner of Taxation (1999) 43 ATR 375; [1999] FCA 1712 Minister for Natural Resources v New South Wales Aboriginal Land Council (1987) 9 NSWLR 154 MMAL Rentals Pty Ltd v Bruning (2004) 63 NSWLR 167; [2004] NSWCA 451 Newcastle-under-Lyme Corporation v Wolstanton Ltd [1947] Ch 92 North Shore Gas Company Limited v Commissioner of Stamp Duties (NSW) (1940) 63 CLR 52; [1940] HCA 7 Power Rental Op Co Australia, LLC v Forge Group Power Pty Ltd (in liq) (2017) 93 NSWLR 765; [2017] NSWCA 8 R v Toohey; Ex parte Meneling Station Pty Ltd (1982) 158 CLR 327; [1982] HCA 69 Smith's Snackfood Co Ltd v Chief Commissioner of State Revenue (NSW) (2013) 97 ATR 904; [2013] NSWCA 470 Spencer v The Commonwealth (1906) 5 CLR 418; [1907] HCA 82 SPIC Pacific Hydro Pty Ltd v Chief Commissioner of State Revenue (2021) 113 ATR 24; [2021] NSWSC 395 The Noordam (No 2) [1920] AC 904 Valuer-General Victoria v AWF Prop Co 2 Pty Ltd [2021] VSCA 274 Vopak Terminal Darwin Pty Limited v Natural Fuels Darwin Pty Limited (Subject to Deed of Company Arrangement) (2009) 258 ALR 89; [2009] FCA 742 Vopak Terminals Australia Pty Ltd v Commissioner of State Revenue (2004) 12 VR 351; [2004] VSCA 10 Winston Smith v Chief Commissioner of State Revenue [2019] NSWCA 75 Texts Cited: R Abbs "The Law of Fixtures: Informed Principle or Independent Predilection?" (2004) 11 Australian Property Law Journal 31 W Woodfall, Landlord and Tenant (looseleaf ed, 1998, Sweet & Maxwell) Category: Principal judgment Parties: Meridian Energy Australia Pty Ltd (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: M Richmond SC with NYH Li (Plaintiff) S Balafoutis SC with S Kanagaratnam and O Berkmann (Defendant)