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Conexa Sydney Holdings Pty Ltd v Chief Commissioner of State Revenue   flag 

[2024] NSWSC 628
Supreme Court of New South Wales
Australia - New South Wales
24th May, 2024

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth)
State Revenue Legislation Further Amendment Bill 2009 (NSW)
Duties Act 1997 (NSW) s108, s146, s147, s148, s149, s150, s154, s155, s162, s163H, s163I, s163K
Environmental Planning and Assessment Act 1979 (NSW)
Interpretation Act 1987 (NSW)
Mining Act 1992 (NSW)
Petroleum (Offshore) Act 1982 (NSW)
Payroll Tax Act 2007 (NSW) s32
Real Property Act 1900 (NSW) s42, s64
Transport Administration Act 1988 (NSW)
Taxation Administration Act 1996 (NSW) s97
Water Industry Competition Act 2006 (NSW)
Water NSW Act 2014 (NSW) s29
Stamp Duties Act 1920 (NSW)
State Revenue Legislation Further Amendment Act (No 2) 2009 (NSW)
Water Industry Competition Amendment Act 2011 (NSW)
Property Law Act 1958 (Vic)
Landlord and Tenant Act 1958 (Vic)
Stamps Act 1958 (Vic)
Dampier to Bunbury Pipeline Act 1997 (WA) s40
Petroleum Pipelines Act 1969 (WA)
Stamp Act 1921 (WA) s76, s76AP

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 3
Meridian Energy Australia Pty Ltd v Chief Commissioner of State Revenue [2022] NSWSC 1074 Supreme Court of New South Wales Australia - New South Wales 12 Aug 2022 AustLII flag 3
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 5
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 10
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 27
Commissioner of State Revenue v Westnet Rail Holdings [2013] WASCA 110; (2013) 45 WAR 140; (2013) 95 ATR 752 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 26 Apr 2013 AustLII flag 4
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 43
TEC Desert Pty Ltd v Commissioner of State Revenue [2010] HCA 49; (2010) 241 CLR 576; (2010) 273 ALR 134; (2010) 78 ATR 33; (2010) 85 ALJR 316 High Court of Australia Australia - Commonwealth circa 2010 AustLII flag 77
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 13
Asciano Services Pty Ltd v Chief Commissioner of State Revenue (NSW) [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 14
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 9
Commissioner of State Revenue v Uniqema Pty Ltd [2004] VSCA 82; (2004) 9 VR 523; 56 ATR 19 Supreme Court of Victoria - Court of Appeal Australia - Victoria 18 May 2004 AustLII flag 28
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 43
AGL Victoria Pty Ltd v Lockwood [2003] VSC 453; (2003) 10 VR 596; (2003) 183 FLR 242; (2004) 22 ACLC 237 Supreme Court of Victoria Australia - Victoria 14 Nov 2003 AustLII flag 10
Cooke v Commissioner of Taxation [2002] FCA 1315; (2002) 51 ATR 223 Federal Court of Australia Australia - Commonwealth 29 Oct 2002 AustLII flag 34
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 2261
Risk v Northern Territory of Australia [2000] FCA 1779; (2000) 105 FCR 109; (2000) 180 ALR 705; (2000) 111 LGERA 376 Federal Court of Australia Australia - Commonwealth 8 Dec 2000 AustLII flag 10
Theo Holdings Pty Ltd v Hockey [2000] FCA 665; (2000) 99 FCR 232; 175 ALR 89; [2000] ATPR 41-766 Federal Court of Australia Australia - Commonwealth 22 May 2000 AustLII flag 12
Metal Manufactures Ltd v FCT [1999] FCA 1712; (1999) 43 ATR 375 Federal Court of Australia Australia - Commonwealth 8 Dec 1999 AustLII flag 38
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
Ashgrove Pty Ltd v Commissioner of Taxation (1994) 53 FCR 452; (1994) 124 ALR 315; (1994) 28 ATR 512; (1994) 94 ATC 4,549 Federal Court of Australia Australia circa 1994 Legal Online / Westlaw flag 13
Mullane v Mullane [1983] HCA 4; (1983) 158 CLR 436; [1983] FLC 91-303; 8 Fam LR 777; 57 ALJR 207; 45 ALR 291 High Court of Australia Australia - Commonwealth 23 Feb 1983 AustLII flag 134
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
Leedale (Inspector of Taxes) v Lewis [1982] 3 All ER 808; [1982] 1 WLR 1319 United Kingdom circa 1982 LexisNexis flag 18
Stow v Mineral Holdings (Australia) Pty Ltd [1979] HCA 30; (1979) 180 CLR 295; 14 ALR 397; 51 ALJR 672 High Court of Australia Australia - Commonwealth circa 1979 AustLII flag 66
Bursill Enterprises Pty Ltd v Berger Bros Trading Co Pty Ltd [1971] HCA 9; (1971) 124 CLR 73; [1971] ALR 551; 45 ALJR 203 High Court of Australia Australia - Commonwealth 8 Apr 1971 AustLII flag 65
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 56
Mills v Stokman [1967] HCA 15; (1967) 116 CLR 61; 41 ALJR 16 High Court of Australia Australia - Commonwealth 19 May 1967 AustLII flag 88
Newcastle-under-Lyme Corporation v Wolstanton Ltd [1947] Ch 92 Court of Chancery United Kingdom circa 1947 LexisNexis / Westlaw flag 23
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 62
Knight v Barber [1846] EngR 1010; 16 M & W 66; 153 ER 1101 Court of Exchequer United Kingdom circa 1846 CommonLII flag 12

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