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SPIC Pacific Hydro Pty Ltd v Chief Commissioner of State Revenue   flag  10

[2021] NSWSC 395; (2021) 113 ATR 24; (2021) 20 BPR 41,275
Supreme Court of New South Wales
Australia - New South Wales
20th April, 2021

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
Saunders v South Canberra Holdings Pty Ltd ACN 606 747 602 (Appeal) [2023] ACAT 71 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 17 Nov 2023 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 3
Leppington Pastoral Co Pty Ltd v Chief Commissioner of State Revenue [2023] NSWSC 463 Supreme Court of New South Wales Australia - New South Wales 4 May 2023 AustLII flag 1
Ross v Sebek [2022] NSWSC 1300 Supreme Court of New South Wales Australia - New South Wales 29 Sep 2022 AustLII flag
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
Southern Cross Community Healthcare Pty Ltd v Chief Commissioner of State Revenue (No 2) [2021] NSWSC 1538 Supreme Court of New South Wales Australia - New South Wales 2 Dec 2021 AustLII flag 1
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 (No 2) [2021] NSWSC 486 Supreme Court of New South Wales Australia - New South Wales 7 May 2021 AustLII flag 2

Legislation Cited

Legislation Name Provision
Corporations Act (Cth) s436A, s191
Income Tax Assessment Act 1997 (Cth) s85.5
Life Insurance Act 1995 (Cth) s151
Personal Property Securities Act 2009 (Cth) s10, s150
Administrative Decisions Review Act 1997 (NSW)
Civil and Administrative (NSW) s60
Duties Act 1997 (NSW) s23, s146, s147A, s148, s149, s155, s162, s163G, s163K
Evidence Act 1995 (NSW)
Supreme Court Act 1970 (NSW)
Taxation Administration Act 1996 (NSW) s23, s69, s97, s100, s101
Valuation of Land Act 1916 (NSW) s14CC, sSDA1973SSDAR20142014336L6J2014969.PDF.SINO_TEXT
Property Law Act 1958 (Vic)
Stamp Act 1921 (WA) s76

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
AWF Prop Co 2 Pty Ltd v Ararat Rural City Council [2020] VSC 853 Supreme Court of Victoria Australia - Victoria 16 Dec 2020 AustLII flag 6
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 State Revenue (WA) v Placer Dome Inc [2018] HCA 59; (2018) 265 CLR 585; (2018) 93 ALJR 65 High Court of Australia Australia - Commonwealth 5 Dec 2018 AustLII flag 27
Sparks v Hobson; Gray v Hobson [2018] NSWCA 29; (2018) 361 ALR 115 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 1 Mar 2018 AustLII flag 37
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
"Legal Nature of a Tenant ’ s Interest in its Fixtures" (2016) 90 Australian Law Journal 370 Australian Law Journal Australia circa 2016 Legal Online flag 2
Agripower Barraba Pty Ltd v Blomfield [2015] NSWCA 30; (2015) 317 ALR 202; (2015) 17 BPR 33,759 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 27 Feb 2015 AustLII flag 21
Commissioner of Taxation v Resource Capital Fund III LP [2014] FCAFC 37; (2014) 225 FCR 290; (2014) 98 ATR 136 Federal Court of Australia Australia - Commonwealth 3 Apr 2014 AustLII flag 14
Commissioner of State Revenue (Vic) v Snowy Hydro Ltd [2012] VSCA 145; (2012) 43 VR 109 Supreme Court of Victoria - Court of Appeal Australia - Victoria 29 Jun 2012 AustLII flag 36
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
Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue [2011] HCA 41; (2011) 245 CLR 446; (2011) 281 ALR 687; (2011) 80 ATR 251; (2011) 85 ALJR 1183; (2011) 125 ALD 1 High Court of Australia Australia - Commonwealth circa 2011 AustLII flag 96
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
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 13
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
Georgeski v Owners Corporation SP49833 [2004] NSWSC 1096; (2004) 62 NSWLR 534 Supreme Court of New South Wales Australia - New South Wales 22 Nov 2004 AustLII flag 41
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
Re French Caledonia Travel Service Pty Ltd (in liq) [2003] NSWSC 1008; 184 FLR 280; 204 ALR 353; (2003) 59 NSWLR 361; 48 ACSR 97; 22 ACLC 498 Supreme Court of New South Wales Australia - New South Wales 24 Nov 2003 AustLII flag 171
National Dairies WA Ltd v Commissioner of State Revenue [2001] WASCA 112; (2001) 24 WAR 70; 47 ATR 31 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 11 Apr 2001 AustLII flag 18
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 96
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
National Australia Bank Ltd v Blacker [2000] FCA 1458; (2000) 104 FCR 288; 179 ALR 97 Federal Court of Australia Australia - Commonwealth 16 Oct 2000 AustLII flag 42
"Selling land separately from fixtures" (2000) 74 Australian Law Journal 130 Australian Law Journal Australia circa 2000 Legal Online flag 8
Metal Manufactures Ltd v FCT [1999] FCA 1712; (1999) 43 ATR 375 Federal Court of Australia Australia - Commonwealth 8 Dec 1999 AustLII flag 38
Bellinz v FCT [1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198 Federal Court of Australia Australia - Commonwealth 10 Jun 1998 AustLII flag 90
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
Melluish v BMI (No 3) Ltd [1996] AC 454; [1995] 4 All ER 453 United Kingdom circa 1996 LexisNexis / Westlaw flag 63
Eon Metals NL v Commissioner of State Taxation (WA) (1991) 22 ATR 601 Australia circa 1991 Legal Online / Westlaw flag 19
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW) [1982] HCA 14; (1982) 149 CLR 431; 40 ALR 1; 56 ALJR 287; (1982) 12 ATR 874 High Court of Australia Australia - Commonwealth 21 Apr 1982 AustLII flag 181
FCT v St Helens Farm (ACT) Pty Ltd [1981] HCA 4; (1981) 146 CLR 336 High Court of Australia Australia - Commonwealth 10 Feb 1981 AustLII flag 180
Anthony v Commonwealth [1972-73] ALR 769; (1973) 47 ALJR 83; (1973) 29 LGRA 61 Australia circa 1972 LexisNexis AU flag 41
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 17
Avon Downs Pty Ltd v FCT [1949] HCA 26; (1949) 78 CLR 353 High Court of Australia Australia - Commonwealth 3 Aug 1949 AustLII flag 591
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
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 114
Spyer v Phillipson [1931] 2 Ch 183; [1930] All ER 457 Court of Chancery United Kingdom circa 1931 LexisNexis / Westlaw flag 24
Adams v Medhurst & Sons Pty Ltd 24 Tas LR 48 Australia - Tasmania 1 Jul 1929 AustLII flag 5
Hindmarsh v Quinn [1914] HCA 27; (1914) 17 CLR 622; 20 ALR 339 High Court of Australia Australia - Commonwealth 17 Apr 1914 AustLII flag 17
Spencer v The Commonwealth [1907] HCA 82; (1907) 14 ALR 253; (1907) 5 CLR 418 High Court of Australia Australia - Commonwealth 29 Oct 1907 AustLII flag 110
Spencer v The Commonwealth (1907) 5 CLR 418; [1907] HCA 82 High Court of Australia Australia - Commonwealth circa 1907 Legal Online / Westlaw flag 954
Reid v Smith [1905] HCA 54; (1905) 3 CLR 656; 12 ALR 126 High Court of Australia Australia - Commonwealth 8 Dec 1905 AustLII flag 57
Leigh v Taylor [1902] AC 157 United Kingdom circa 1902 LexisNexis / Westlaw flag 43
Hobson v Gorringe [1896] UKLawRpCh 188; [1897] 1 Ch 182 Court of Chancery United Kingdom 19 Dec 1896 CommonLII flag 51
Lee v Gaskell [1876] UKLawRpKQB 73; (1876) 1 QBD 700 United Kingdom 25 May 1876 CommonLII flag 5
Meux v Jacobs [1875] UKLawRpHL 5; 7 HL 481; 39 JP 324; 5 Eq 72 United Kingdom 2 Mar 1875 CommonLII flag 29
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 130
London and Westminster Loan and Discount Co Ltd v Drake (1859) 141 ER 664 United Kingdom circa 1859 CommonLII flag 1
Hellawell v Eastwood [1851] EngR 17; 6 Exch 295; 20 LJEx 154; 155 ER 554; 15 JP 724; 5 De GM & GBy 403 Court of Exchequer United Kingdom circa 1851 CommonLII flag 43
Hallen v Runder [1834] EngR 125; 1 Cr M & R 266; 149 ER 1080 Court of Exchequer United Kingdom circa 1834 CommonLII flag 15
Elwes v Maw (1802) 3 East 38; 102 ER 510 King's Bench United Kingdom circa 1802 CommonLII flag 36
Domina R versus Rawlins [1795] EngR 1087; 91 ER 320; (1795) 1 Salk 368 King's Bench United Kingdom circa 1795 CommonLII flag 2
Poole ’ s Case (1703) 1 Salk 368; 90 ER 934 King's Bench United Kingdom circa 1703 CommonLII flag 29
23 Ch 4 23 Ch 4 Court of Chancery United Kingdom circa 1982 LexisNexis / Westlaw flag 1

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