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Meridian Energy Australia Pty Ltd v Chief Commissioner of State Revenue   flag  3

[2022] NSWSC 1074
Supreme Court of New South Wales
Australia - New South Wales
12th August, 2022

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Conexa Sydney Holdings Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 628 Supreme Court of New South Wales Australia - New South Wales 24 May 2024 AustLII flag 1
Chief Commissioner of State Revenue v Shell Energy Operations [2023] NSWCA 169 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 27 Jul 2023 AustLII flag 2
Chief Commissioner of State Revenue v Shell Energy Operations [2023] NSWCA 113; (2023) 116 ATR 337 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 26 May 2023 AustLII flag 4

Legislation Cited

Legislation Name Provision
Personal Property Securities Act 2009 (Cth) s267
Duties Act 1997 (NSW) s23, s26, s145, s146, s155, s163G, s163K
Electricity Generator Assets (Authorised Transactions) Act 2012 (NSW) s9
Energy Services Corporations Act 1995 (NSW) s6A
Real Property Act 1900 (NSW) s42
Sale of Goods Act (NSW) s26, s28
Taxation Administration Act 1996 (NSW) s97, s101
Valuation of Land Act 1916 (NSW) s6A, s14CC
Water Management Act 2000 (NSW) s371
Duties Amendment (Abolition of State Taxes) Act 2006 (NSW)
Stamp Duties Act 1920 (NSW) sRAOLAMA2013N50606.PDF.SINO_TEXT
Legislation Further Amendment Act 2009 (NSW)
Energy Services Corporations (Eraring Energy) Regulation (NSW) s26, s43A
Petroleum Pipelines Act (WA)
Stamp Act 1921 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
AWF Prop Co 2 Pty Ltd [2021] VSCA 274; (2021) 65 VR 327 Supreme Court of Victoria - Court of Appeal Australia - Victoria 1 Oct 2021 AustLII flag 6
SPIC Pacific Hydro Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 395; (2021) 113 ATR 24; (2021) 20 BPR 41,275 Supreme Court of New South Wales Australia - New South Wales 20 Apr 2021 AustLII flag 11
Winston-Smith v Chief Commissioner of State Revenue [2019] NSWCA 75 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 16 Apr 2019 AustLII flag 6
Commissioner of Taxation v Miley [2017] FCA 1396; (2017) 106 ATR 779 Federal Court of Australia Australia - Commonwealth 28 Nov 2017 AustLII flag 7
Power Rental Op Co Australia, LLC v Forge Group Power Pty Ltd (in liq) (recs and mgrs apptd) [2017] NSWCA 8; (2017) 93 NSWLR 765; (2017) 18 BPR 36,615 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 6 Feb 2017 AustLII flag 18
Browning v Australia and New Zealand Banking Group Ltd [2014] QCA 43 Supreme Court of Queensland - Court of Appeal Australia - Queensland 11 Mar 2014 AustLII flag 9
Smith ’ s Snackfood Co Ltd v Chief Commissioner of State Revenue [2013] NSWCA 470; (2013) 97 ATR 904 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 23 Dec 2013 AustLII flag 28
Commissioner of Police v Eaton [2013] HCA 2; (2013) 252 CLR 1; (2013) 294 ALR 608; (2013) 87 ALJR 267; (2013) 230 IR 78 High Court of Australia Australia - Commonwealth 8 Feb 2013 AustLII flag 176
Epic Energy (Pilbara Pipeline) Pty Ltd v Commissioner of State Revenue [2011] WASCA 228; (2011) 43 WAR 186; (2011) 86 ATR 63; (2011) 185 LGERA 169 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 21 Oct 2011 AustLII flag 44
Chief Commissioner of State Revenue v Centro (CPL) Ltd [2011] NSWCA 325; (2011) 81 NSWLR 462; (2011) 86 ATR 28 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 Oct 2011 AustLII flag 7
Challenger Listed Investments Ltd v Commissioner of State Revenue [2010] VSC 464; (2010) 80 ATR 630 Supreme Court of Victoria Australia - Victoria 19 Oct 2010 AustLII flag 32
Commissioner of State Revenue v TEC Desert Pty Ltd [2009] WASCA 128; (2009) 40 WAR 344; [2009] ATC 20-120 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 23 Jul 2009 AustLII flag 9
Vopak Terminal Darwin Pty Ltd v Natural Fuels Darwin Pty Ltd [2009] FCA 742; (2009) 258 ALR 89 Federal Court of Australia Australia - Commonwealth 10 Jul 2009 AustLII flag 14
Asciano Services Pty Ltd v Chief Commissioner of State Revenue [2008] HCA 46; (2008) 235 CLR 602; (2008) 249 ALR 429; [2008] ATC 20-047; (2008) 82 ALJR 1491; (2008) 70 ATR 1 High Court of Australia Australia - Commonwealth 25 Sep 2008 AustLII flag 15
Empire Securities Pty Ltd v Miocevich [2008] WASCA 52; [2008] ANZ Conv R 8-019 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 4 Mar 2008 AustLII flag 1
Chief Commissioner of State Revenue v Pacific National (ACT) Ltd [2007] NSWCA 325; (2007) 70 NSWLR 544; [2008] NSW Conv R 56-202; 69 ATR 857 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 16 Nov 2007 AustLII flag 10
Alcan (NT) Alumina Pty Ltd v Commissioner of Taxes [2007] NTSC 9; (2007) 208 FLR 159; 65 ATR 784; (2007) 19 NTLR 153 Supreme Court of the Northern Territory Australia - Northern Territory 15 Feb 2007 AustLII flag 11
May v Ceedive Pty Ltd [2006] NSWCA 369; (2006) 13 BPR 24,147 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 15 Dec 2006 AustLII flag 18
Australia Ltd v Chief Commissioner of State Revenue [2005] NSWSC 6; (2005) 58 ATR 260; 12 BPR 98,223 Supreme Court of New South Wales Australia - New South Wales 1 Feb 2005 AustLII flag 7
MMAL Rentals Pty Ltd v Bruning [2004] NSWCA 451; (2004) 63 NSWLR 167; (2004) 139 IR 377 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 9 Dec 2004 AustLII flag 96
Vopak Terminals Australia Pty Ltd v Commissioner of State Revenue [2004] VSCA 10; (2004) 12 VR 351; [2004] ANZ Conv R 185; (2004) 55 ATR 1 Supreme Court of Victoria - Court of Appeal Australia - Victoria 17 Feb 2004 AustLII flag 44
"The Law of Fixtures: Informed Principle or Independent Predilection?" (2004) 11 Australian Property Law Journal 31 Australian Property Law Journal Australia circa 2004 LexisNexis AU flag 1
Makita (Australia) Pty Ltd v Sprowles [2001] NSWCA 305; (2001) 52 NSWLR 705; (2001) 25 NSWCCR 218 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 14 Sep 2001 AustLII flag 2284
Eastern Nitrogen Ltd v Commissioner of Taxation [2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 97
FCT v Metal Manufactures Ltd [2001] FCA 365; (2001) 108 FCR 150; 182 ALR 98; (2001) 46 ATR 497 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 39
Auckland City Council v Ports of Auckland Ltd [2000] NZCA 190; [2000] 3 NZLR 614 Court of Appeal of New Zealand New Zealand 7 Sep 2000 NZLII flag 45
Metal Manufactures Ltd v FCT [1999] FCA 1712; (1999) 43 ATR 375 Federal Court of Australia Australia - Commonwealth 8 Dec 1999 AustLII flag 39
Lees & Leech Pty Ltd v Commissioner of Taxation [1997] FCA 404; (1997) 73 FCR 136; (1997) 36 ATR 127 Federal Court of Australia Australia - Commonwealth 26 May 1997 AustLII flag 22
Elitestone Ltd v Morris [1997] UKHL 15; [1997] 2 All ER 513; [1997] 1 WLR 687 House of Lords United Kingdom 1 May 1997 BAILII flag 90
Natural Resources, Minister for v NSW Aboriginal Land Council (1987) 9 NSWLR 154; (1987) 62 LGRA 409 Australia - New South Wales circa 1987 LexisNexis AU flag 200
R v Toohey; Ex parte Meneling Station Pty Ltd [1982] HCA 69; (1982) 158 CLR 327; 44 ALR 63; (1982) 57 ALJR 59 High Court of Australia Australia - Commonwealth 8 Dec 1982 AustLII flag 455
Finance Facilities Pty Ltd v FCT [1971] HCA 12; (1971) 127 CLR 106; 45 ALJR 241; 2 ATR 194 High Court of Australia Australia - Commonwealth 12 Nov 1971 AustLII flag 389
Commissioner for Main Roads v North Shore Gas Co Ltd [1967] HCA 41; (1967) 120 CLR 118; [1968] ALR 111; (1967) 14 LGRA 413; (1967) 41 ALJR 183 High Court of Australia Australia - Commonwealth 19 Oct 1967 AustLII flag 57
Bishopsgate Motor Finance Corporation Ltd v Transport Brakes Ltd [1949] 1 KB 322; [1949] 1 All ER 37 United Kingdom circa 1949 LexisNexis / Westlaw flag 12
Newcastle-under-Lyme Corporation v Wolstanton Ltd [1947] Ch 92 Court of Chancery United Kingdom circa 1947 LexisNexis / Westlaw flag 24
North Shore Gas Co Ltd v Commissioner of Stamp Duties (NSW) [1940] HCA 7; (1940) 63 CLR 52 High Court of Australia Australia - Commonwealth 3 Apr 1940 AustLII flag 64
Noordam (No 2) [1920] AC 904 United Kingdom circa 1920 LexisNexis / Westlaw flag 11
Spencer v The Commonwealth (1906) 5 CLR 418; [1907] HCA 82 High Court of Australia Australia - Commonwealth circa 1907 Legal Online / Westlaw flag 963
4 Ch 4 4 Ch 4 Court of Chancery United Kingdom circa 1949 LexisNexis / Westlaw flag 9

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