Conexa Sydney Holdings Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 628

Supreme Court New South Wales

Medium Neutral Citation: Conexa Sydney Holdings Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 628 Hearing dates: 26–27 February 2024, final submissions received 3 May 2024 Date of orders: 24 May 2024 Decision date: 24 May 2024 Jurisdiction: Equity - Revenue List Before: Richmond J Decision: (1) The Assessment is affirmed. (2) The Amended Summons is dismissed. (3) The plaintiff is to pay the defendant's costs on the ordinary basis, as agreed or assessed. Catchwords: TAXES AND DUTIES — landholder duty — landholdings — meaning of 'land' TAXES AND DUTIES — landholder duty — liability — inclusion of asset in valuation of acquisition — meaning of 'goods' TAXES AND DUTIES — landholder duty — liability — valuation of property Legislation Cited: Acts Interpretation Act 1901 (Cth) Dampier to Bunbury Pipeline Act 1997 (WA) Duties Act 1997 (NSW) Environmental Planning and Assessment Act 1979 (NSW) Interpretation Act 1987 (NSW) Landlord and Tenant Act 1958 (Vic) Payroll Tax Act 2007 (NSW) Petroleum Pipelines Act 1969 (WA) Property Law Act 1958 (Vic) Stamp Act 1921 (WA) Stamp Duties Act 1920 (NSW) Stamps Act 1958 (Vic) State Revenue Legislation Further Amendment Act (No 2) 2009 No 91 (NSW) State Revenue Legislation Further Amendment Bill 2009 (NSW) Taxation Administration Act 1996 (NSW) Transport Administration Act 1988 (NSW) Water Industry Competition Act 2006 (NSW) Water Industry Competition Amendment Act 2011 (NSW) Cases Cited: AGL Victoria Pty Ltd v Lockwood (2003) 10 VR 596; [2003] VSC 453 Asciano Services Pty Ltd v Chief Commissioner of State Revenue (NSW) (2008) 235 CLR 602; [2008] HCA 46 Ashgrove Pty Ltd v Commissioner of Taxation (1994) 53 FCR 452; (1994) 94 ATC 4,549 Bursill Enterprises Pty Ltd v Berger Bros Trading Co Pty Ltd (1970) 124 CLR 73 Chief Commissioner of State Revenue v Pacific National (ACT) Limited (2007) 70 NSWLR 544; [2007] NSWCA 325 Chief Commissioner of State Revenue v Shell Energy Operations No 2 Pty Ltd (2023) 116 ATR 337; [2023] NSWCA 113 Chief Commissioner of State Revenue v Shell Energy Operations No 2 Pty Ltd (No 2) [2023] NSWCA 169 Commissioner of Main Roads v North Shore Gas Co Ltd (1967) 120 CLR 118 Commissioner of State Revenue v Uniqema Pty Ltd (2004) 9 VR 523 Commissioner of State Revenue (WA) v Westnet Rail Holdings No 1 Pty Ltd [2013] WASCA 110, (2013) 45 WAR 140 Cooke v Commissioner of Taxation [2002] FCA 1315 Elitestone v Morris [1997] 1 WLR 687 Epic Energy (Pilbara Pipeline) Pty Ltd v Commissioner of State Revenue [2011] WASCA 228 Leedale v Lewis [1982] 1 WLR 1319 Makita (Australia) Pty Ltd v Sprowles (2001) 52 NSWLR 705; [2001] NSWCA 305 Meridian Energy Australia Pty Ltd v Chief Commissioner of State Revenue [2022] NSWSC 1074 Metal Manufacturers Ltd v Commissioner of Taxation [1999] FCA 1712 Mills v Stokman (1967) 116 CLR 61 Mullane v Mullane (1983) 158 CLR 436 Newcastle-under-Lyme Corporation v Wolstanton [1947] Ch 92 North Shore Gas Co Ltd v Commissioner of Stamp Duties [1940] HCA 7; (1940) 63 CLR 52 R v Toohey; Ex parte Meneling Station Pty Ltd (1982) 158 CLR 327 Risk v Northern Territory (2000) 105 FCR 109 Smith's Snackfood Co Ltd v Chief Commissioner of State Revenue [2013] NSWCA 470 SPIC Pacific Hydro Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 395 Stow v Mineral Holdings (Aust) Pty Ltd (1977) 180 CLR 295 TEC Desert Pty Ltd v Commissioner of State Revenue (WA) (2010) 241 CLR 576; [2010] HCA 49 Theo Holdings Pty Ltd v Hockey (2000) 99 FCR 232 Valuer-General v AWF Prop Co 2 Pty Ltd (2021) 65 VR 327; [2021] VSCA 274 Vopak Terminal Darwin Pty Ltd v Natural Fuels Darwin Pty Ltd (2009) 258 ALR 89; [2009] FCA 742 Vopak Terminals Australia Pty Ltd v Commissioner of State Revenue (2004) 12 VR 351 Texts Cited: B Edgeworth, Butt's Land Law (Lawbook Co, 7th ed, 2017) New South Wales Legislative Council, Parliamentary Debates (Hansard), 9 November 2011 Category: Principal judgment Parties: Conexa Sydney Holdings Pty Ltd (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: P Solomon KC and P Turner (Plaintiff) S Balafoutis SC and T Phillips (Defendant)