Conexa Sydney Holdings Pty Ltd v Chief Commissioner of State Revenue [2025] NSWCA 20

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Conexa Sydney Holdings Pty Ltd v Chief Commissioner of State Revenue [2025] NSWCA 20 Hearing dates: 27 November 2024 Date of orders: 27 February 2025 Decision date: 27 February 2025 Before: Ward P at [1]; Payne JA at [2]; Stern JA at [168]; McHugh JA at [169]; Basten AJA at [170] Decision: (1) Appeal dismissed. (2) Appellant pay the respondent's costs of the appeal. Catchwords: TAXES AND DUTIES — Dutiable transactions — Dutiable value — Land — landholder duty — whether interest in pipeline is "land holdings" or "goods" — meaning of "land holdings" in s 155 of the Duties Act 1997 (NSW) — meaning of "goods" in s 155 of the Duties Act — nature of interest conferred by the Water Industry Competition Act 2006 (NSW) TAXES AND DUTIES — Dutiable transactions — dutiable value — whether interest in pipeline is indeterminate thus non-dutiable Legislation Cited: Bunbury Pipeline Act 1997 (WA), s 40 Duties Act 1997 (NSW), Ch 2, ss 8, 11, Ch 4, ss 146, 147, 147A, 148, 150, 155, 163H, 163K, Dictionary Interpretation Act 1987 (NSW), ss 6, 21, 33 Payroll Tax Act 2007 (NSW), s 32 Petroleum Pipelines Act 1969 (WA), s 57 Real Property Act 1900 (NSW), s 42 Stamp Act 1921 (WA), ss 76, 76AP Stamp Duties Act 1920 (NSW), s 3 Taxation Administration Act 1996 (NSW), s 97 Water Industry Competition Act 2006 (NSW), Pt 2, Div 6, ss 63, 64, Pt 6, Div 2 Cases Cited: Asciano Services Pty Ltd v Chief Commissioner of State Revenue (2008) 235 CLR 602; [2008] HCA 46 Ashgrove Pty Ltd v Commissioner of Taxation (1994) 53 FCR 452; [1994] FCA 598 Attorney-General (Cth) v R T Co Pty Ltd (No 2) (1957) 97 CLR 146; [1957] HCA 29 Australian Provincial Assurance v Coroneo (1938) 38 SR (NSW) 700 Boensch v Pascoe (2019) 268 CLR 593; [2019] HCA 49 Browning v Australia and New Zealand Banking Group Ltd [2014] QCA 43 Bursill Enterprises Pty Ltd v Berger Bros Trading Co Pty Ltd (1971) 124 CLR 73; [1971] HCA 9 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] NSWCA 113 Clos Farming Estates P/L (rec and mgr appntd) v Easton and Anor [2001] NSWSC 525 Commissioner of Main Roads v North Shore Gas Co Ltd (1967) 120 CLR 118; [1967] HCA 41 Commissioner of State Revenue v Uniqema Pty Ltd (2004) 9 VR 523; [2004] VSCA 82 Eastern Nitrogen v Commissioner of Taxation (2001) 108 FCR 27; [2001] FCA 366 Epic Energy (Pilbara Pipeline) Pty Ltd v Commissioner of State Revenue [2011] WASCA 228 Glentham v City of Perth [1986] WAR 205 Hillpalm Pty Ltd v Heaven's Door Pty Ltd (2004) 220 CLR 472; [2004] HCA 59 Holland v Hodgson (1872) LR 7 CP 328 Kuru v State of New South Wales (2008) 236 CLR 1; [2008] HCA 26 Mabo v Queensland [No 2] (1992) 175 CLR 1; [1992] HCA 23 Metal Manufacturers v Commissioner of Taxation [1999] FCA 1712 Metropolitan Railway Co v Fowler [1893] AC 416 Mills v Stokman (1967) 116 CLR 61; [1967] HCA 15 Minister of State for the Army v Dalziel (1944) 68 CLR 261; [1944] HCA 4 Newcastle-Under-Lyme Corporation v Wolstanton Ltd [1947] Ch 92 North Shore Gas Co Ltd v Commissioner of Stamp Duties (1940) 63 CLR 52; [1940] HCA 7 Northern Territory v Collins (2008) 235 CLR 619; [2008] HCA 49 Re Lehrer and the Real Property Act 1900-1956 (1960) 61 SR (NSW) 365 Resumed Properties Department v Sydney Municipal Council (1937) LGR (NSW) 170 Risk v Northern Territory (2002) 210 CLR 392; [2002] HCA 23 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 Stamford Property Services Pty Lts v Mulpha Australia Ltd (2019) 99 NSWLR 730; [2019] NSWCA 141 Stephenson v Thompson [1924] 2 KB 240 SZTAL v Minister for Immigration and Border Protection (2017) 262 CLR 362; [2017] HCA 34 TEC Desert Pty Ltd v Commissioner of State Revenue (2010) 241 CLR 576; [2010] HCA 49 Theo Holdings Pty Ltd v Hockey (2000) 99 FCR 232; [2000] FCA 665 Corporation of the City of Toronto v Consumers' Gas Co (1916) 2 AC 618 Trust Company Limited v Chief Commissioner of State Revenue [2007] NSWCA 255 Union Trustee Co v Federal Commissioner of Land Tax (1915) 20 CLR 526; [1915] HCA 68 Valuer-General v AWF Prop Co 2 Pty Ltd (2021) 65 VR 327; [2021] NSCA 274 Vopak Terminals Australia Pty Ltd v Commissioner of State Revenue (2004) 12 VR 351; [2004] VSCA 10 Vopak Terminal Darwin Pty Ltd v Natural Fuels Darwin Pty Ltd [2009] FCA 742 Wik Peoples v Queensland (1996) 187 CLR 1; [1996] HCA 40 Yanner v Eaton (1999) 201 CLR 351; [1999] HCA 53 Texts Cited: Brendan Edgeworth, Butt's Land Law (7th ed, Lawbook Co, 2017) Janice Gray et al, Property Law in New South Wales, (5th ed, LexisNexis, 2022) K Gray and SF Gray, Elements of Land Law (5th ed, OUP, 2009) P Herzfeld and T Prince, Interpretation (3rd ed, Lawbook Co, 2024) S Ball, "The Jural Nature of Land" (1928) 23 Illinois L Rev 45 Samantha Hepburn and Steve Jaynes, "The Nature and Scope of Rights of Removal" (2013) 2 Property Law Review 123 Category: Principal judgment Parties: Conexa Sydney Holdings Pty Ltd (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: Philip Solomon and P G Turner (Appellant) Stefan Balafoutis and Tamara Phillips (Respondent)