Items of plant and equipment within an integrated processing facility may be classified differently depending on their individual degree of annexation, ease of removal, and physical separation from the main plant infrastructure. Items that are freestanding or lightly attached inside a shed, and which can be removed with little damage and at relatively low cost, may be chattels even though they form part of the same processing operation as items outside the shed that are fixtures. The question left open is whether fixture findings should attract a more deferential standard of appellate review than the orthodox Warren v Coombes approach.
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