SPIC Pacific Hydro Pty Ltd v Chief Commissioner of State Revenue

[2021] NSWSC 395

Supreme Court of NSW

Built by Barristers,
For Australian Law.

1. Land Law
2. › fixtures
3. › whether plant and equipment installed at a wind farm are fixtures
4. › intention of parties
5. › degree of annexation
6. › where wind turbines very strongly affixed to land
7. › purpose of annexation
8. › whether wind turbines annexed for better enjoyment of land
1. Land Law
2. › fixtures
3. › whether plant and equipment installed on leased land for the purposes of a wind farm are tenant’s fixtures
1. Taxes and Duties
2. › land tax
3. › liability
4. › tax threshold
5. › whether taxpayer a “landholder” for the purposes of Ch 4 of the Duties Act 1997 (NSW)
6. › whether the value of the land holding is less than $2,000,000
1. Taxes and Duties
2. › land tax
3. › liability
4. › valuation
5. › how interest in land is properly to be valued