Chief Commissioner of State Revenue v Shell Energy Operations No 2 Pty Ltd (No 2) [2023] NSWCA 169

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Chief Commissioner of State Revenue v Shell Energy Operations No 2 Pty Ltd (No 2) [2023] NSWCA 169 Hearing dates: On the papers Date of orders: 27 July 2023 Decision date: 27 July 2023 Before: Kirk JA; Adamson JA; Griffiths AJA Decision: (1) The appellant's motion filed on 5 June 2023 is dismissed with costs. (2) Set aside Order 1 made by the Court below on 12 August 2022, as varied by Order 1(a) made by that Court on 25 August 2022. (3) Pursuant to s 101(1)(d) of the Taxation Administration Act 1996 (NSW), remit the matter to the appellant for determination on the basis that the dutiable value of the acquisition is $2,946,300. (4) The appellant is to pay 90% of the respondent's costs of the appeal, up to and including 22 March 2023, as agreed or assessed. Catchwords: JUDGMENTS AND ORDERS — Court of Appeal — Motion to re-open — UCPR r 36.16 — Whether the Court addressed an argument said to have been raised — Meaning of "land holdings" employed in s 155 of the Duties Act — Whether the interests held were "land holdings" or "goods" — Where argument characterised the items as fixtures — Argument that chattels sitting on the land were "land holdings" even if not fixtures not raised — Where argument is not raised by the notice of appeal then clear terms raising distinct and additional points is required Legislation Cited: Duties Act 1997 (NSW), ss 147, 147A, 155 Taxation Administration Act 1996 (NSW), s 101(1)(d) Cases Cited: Banque Commerciale SA v Akhil Holdings Ltd (1990) 169 CLR 279; [1990] HCA 11 Chief Commissioner of State Revenue v Shell Energy Operations No 2 Pty Ltd [2023] NSWCA 113 SPIC Pacific Hydro Pty Ltd v Chief Commissioner of State Revenue (2021) 113 ATR 24; [2021] NSWSC 395 TEC Desert Pty Ltd v Commissioner of State Revenue (2010) 241 CLR 576; [2010] HCA 49 Vopak Terminals Australia Pty Ltd v Commissioner of State Revenue (2004) 12 VR 351; [2004] VSCA 10 Category: Principal judgment Parties: Chief Commissioner of State Revenue (Appellant)