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

[2025] NSWCA 20
Supreme Court of New South Wales - Court of Appeal
Australia - New South Wales
27th February, 2025

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1997 (Cth)
State Revenue Legislation Further Amendment Bill 2009 (NSW)
Water Industry Competition Bill 2006 (NSW)
Conveyancing Act 1919 (NSW)
Duties Act 1997 (NSW) s8, s11, s64, s145, s146, s147, s147A, s148, s149, s150, s155, s163H, s163K
Environmental Planning and Assessment Act 1979 (NSW)
Hunter Water Act 1991 (NSW) s19
Interpretation Act 1987 (NSW) s6, s21, s33
Local Government Act 1993 (NSW)
Land Tax Management Act 1956 (NSW) s47
Mining Act 1992 (NSW)
Petroleum (Offshore) Act 1982 (NSW)
Petroleum (Onshore) Act 1991 (NSW)
Payroll Tax Act 2007 (NSW) s32
Roads Act 1993 (NSW) s138
Real Property Act 1900 (NSW) s42, s64
Strata Schemes Development Act 2015 (NSW)
Sydney Water Act 1994 (NSW) s37
Taxation Administration Act 1996 (NSW) s97
Water Industry Competition Act 2006 (NSW) s64
Water NSW Act 2014 (NSW) s29
Uniform Civil Procedure Rules 2005 (NSW) s36.11, s36.15, s36.16, s36.17, s36.18
Local Government Act (NSW)
Public Works Act 1912 (NSW)
Real Property and Conveyancing Legislation Amendment Act 2009 (NSW)
Stamp Duties Act 1920 (NSW)
State Revenue Legislation Further Amendment Act 2012 (NSW)
Water Industry Competition Amendment Act 2011 (NSW) s3
Landlord and Tenant Act 1958 (Vic)
Petroleum Pipelines Act 1969 (WA) s57
Mining Act 1904 (WA)
Law of Property Act 1925

Cases and Articles Cited

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 113; (2023) 116 ATR 337 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 26 May 2023 AustLII flag 4
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
Boensch v Pascoe [2019] HCA 49; (2019) 268 CLR 593; (2019) 375 ALR 15; (2019) 94 ALJR 112 High Court of Australia Australia - Commonwealth 13 Dec 2019 AustLII flag 197
Stamford Property Services Pty Ltd v Mulpha Australia Ltd [2019] NSWCA 141; (2019) 99 NSWLR 730 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 Jun 2019 AustLII flag 8
SZTAL v Minister for Immigration and Border Protection [2017] HCA 34; (2017) 262 CLR 362; (2017) 347 ALR 405; (2017) 91 ALJR 936 High Court of Australia Australia - Commonwealth 6 Sep 2017 AustLII flag 1313
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 8
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
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
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 79
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
Northern Territory v Collins [2008] HCA 49; (2008) 235 CLR 619; (2008) 249 ALR 621; (2008) 78 IPR 225; (2008) 83 ALJR 1; [2008] AIPC 92-314 High Court of Australia Australia - Commonwealth 16 Oct 2008 AustLII flag 167
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
Kuru v New South Wales [2008] HCA 26; (2008) 236 CLR 1; (2008) 246 ALR 260; (2008) 82 ALJR 1021; [2008] Aust Torts Reports 81-953 High Court of Australia Australia - Commonwealth 12 Jun 2008 AustLII flag 272
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
Trust Co Ltd v Chief Commissioner of State Revenue [2007] NSWCA 255; 70 ATR 505; (2007) 13 BPR 25,019 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 24 Oct 2007 AustLII flag 14
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 29
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
Hillpalm Pty Ltd v Heaven's Door Pty Ltd [2004] HCA 59; (2004) 220 CLR 472; 211 ALR 588; (2004) 79 ALJR 282; 137 LGERA 57; [2005] ANZ Conv R 1 High Court of Australia Australia - Commonwealth circa 2004 AustLII flag 146
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 11
Risk v Northern Territory of Australia [2002] HCA 23; (2002) 210 CLR 392; (2002) 188 ALR 376; (2002) 76 ALJR 845; (2002) 23 Leg Rep 6 High Court of Australia Australia - Commonwealth 30 May 2002 AustLII flag 35
Clos Farming Estates Pty Ltd v Easton [2001] NSWSC 525; (2001) 10 BPR 18,845 Supreme Court of New South Wales Australia - New South Wales 28 Jun 2001 AustLII flag 14
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
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 13
Metal Manufactures Ltd v FCT [1999] FCA 1712; (1999) 43 ATR 375 Federal Court of Australia Australia - Commonwealth 8 Dec 1999 AustLII flag 39
Yanner v Eaton [1999] HCA 53; (1999) 201 CLR 351; 166 ALR 258; (1999) 73 ALJR 1518; (1999) 107 A Crim R 551; (1999) 105 LGERA 71; (1999) 18 Leg Rep 2 High Court of Australia Australia - Commonwealth 7 Oct 1999 AustLII flag 359
Wik Peoples v Queensland [1997] 1 Leg Rep 2; (1996) 71 ALJR 173; (1996) 141 ALR 129; (1996) 187 CLR 1; [1996] HCA 40 High Court of Australia Australia - Commonwealth circa 1996 LexisNexis AU flag 829
Ashgrove Pty Ltd v Commissioner of Taxation [1994] FCA 598; (1994) 53 FCR 452; (1994) 124 ALR 315; (1994) 28 ATR 512; (1994) 94 ATC 4,549 Federal Court of Australia Australia - Commonwealth circa 1994 AustLII flag 14
Scully v Leichhardt Council (1994) 85 LGERA 109 Australia circa 1994 Legal Online / Westlaw flag 16
"Public Rights and Overriding Statutes as Exceptions to Indefeasibility of Title" (1993-1994) 19 Melbourne University Law Review 649 Melbourne University Law Review Australia circa 1994 AustLII flag 2
Mabo v Queensland (No 2) [1992] EOC 92-443; (1992) 66 ALJR 408; (1992) 107 ALR 1; (1992) 175 CLR 1; [1992] HCA 23 High Court of Australia Australia - Commonwealth circa 1992 AustLII flag 2281
Glentham Pty Ltd v City of Perth [1986] WAR 205; (1985) 56 LGRA 46 Australia - Western Australia circa 1986 LexisNexis AU flag 14
Corporate Affairs Commission (SA) v Australian Central Credit Union [1985] HCA 64; (1985) 157 CLR 201; 61 ALR 236; (1985) 59 ALJR 785; 3 ACLC 792; 10 ACLR 59 High Court of Australia Australia - Commonwealth 3 Oct 1985 AustLII flag 83
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 67
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
Mills v Stokman [1967] HCA 15; (1967) 116 CLR 61; 41 ALJR 16 High Court of Australia Australia - Commonwealth 19 May 1967 AustLII flag 89
Commissioner of Main Roads v North Shore Gas Co Ltd (1967) 1220 CLR 118 Australia - Commonwealth circa 1967 Legal Online / Westlaw flag 1
Hall v Busst [1960] HCA 84; (1960) 104 CLR 206; [1961] ALR 508; 34 ALJR 332 High Court of Australia Australia - Commonwealth 23 Nov 1960 AustLII flag 177
(1960) 61 SR (NSW) 365 (1960) 61 SR (NSW) 365 Supreme Court of New South Wales Australia - New South Wales circa 1960 flag 18
Attorney-General (Cth) v R T Co Pty Ltd (No 2) [1957] HCA 29; (1957) 97 CLR 146 High Court of Australia Australia - Commonwealth 20 May 1957 AustLII flag 18
Newcastle-under-Lyme Corporation v Wolstanton Ltd [1947] Ch 92 Court of Chancery United Kingdom circa 1947 LexisNexis / Westlaw flag 24
Minister of State for the Army v Dalziel [1944] HCA 4; (1944) 68 CLR 261; [1944] ALR 89 High Court of Australia Australia - Commonwealth 10 Mar 1944 AustLII flag 252
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 63
Australian Provincial Assurance Co Ltd v Coroneo [1938] NSWStRp 35; (1938) 38 SR (NSW) 700; (1938) 55 WN (NSW) 246 Supreme Court of New South Wales Australia - New South Wales 31 Aug 1938 AustLII flag 116
Resumed Properties Department v Sydney Municipal Council [1937] LGR (NSW) 170 Australia - New South Wales circa 1937 flag 1
"The Jural Nature of Land" (1928) 23 Illinois Law Review 45 Illinois Law Review United States circa 1928 HeinOnline flag 2
Stephenson v Thompson [1924] 2 KB 240 United Kingdom circa 1924 LexisNexis / Westlaw flag 6
Toronto Corporation v Consumers' Gas Co (1916) 2 AC 618; (1916) 30 DLR 590 United Kingdom circa 1916 LexisNexis / Westlaw flag 5
Union Trustee Co of Australia Ltd v Federal Commissioner of Land Tax [1915] HCA 68; (1915) 20 CLR 526; 21 ALR 481 High Court of Australia Australia - Commonwealth 27 Sep 1915 AustLII flag 16
Metropolitan Railway Co v Fowler [1893] UKLawRpAC 39; [1893] AC 416 United Kingdom 27 Jul 1893 CommonLII flag 20
Holland v Hodgson [1872] UKLawRpCP 24; [1861-73] All ER 237; LR 7 CP 328; 26 LT 709; 41 LJCP 146; [1872] SC 1928-1929 Court of Common Pleas United Kingdom - Scotland 23 May 1872 CommonLII flag 133
Knight v Barber [1846] EngR 1010; 16 M & W 66; 153 ER 1101 Court of Exchequer United Kingdom circa 1846 CommonLII flag 13
44 Ch D 26 44 Ch D 26 Court of Chancery United Kingdom circa 1929 LexisNexis / Westlaw flag 2
11 Ch 4 11 Ch 4 Court of Chancery United Kingdom circa 1929 LexisNexis / Westlaw flag 2

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