Chief Commissioner of State Revenue v Shell Energy Operations No 2 Pty Ltd

• 1. Taxes and Duties
  2. › Duties
  3. › Landholder duty
  4. › Dutiable property
  5. › Whether items constituting power stations were 'goods' for purposes of s 155 of Duties Act 1997 (NSW)
  6. › Whether items legally severed from land by statutory vesting orders resumed character as goods at general law
  7. › Whether innominate sui generis property interests fall within 'goods'
  8. › Duties Act 1997 (NSW), ss 155, 163K
• 1. Taxes and Duties
  2. › Duties
  3. › Landholder duty
  4. › Vesting orders
  5. › Construction of statutory instruments effecting privatisation
  6. › Whether vesting orders severed fixtures from land
  7. › Purposive construction of poorly drafted instruments
  8. › Electricity Generator Assets (Authorised Transactions) Act 2012 (NSW), ss 7, 13, Sch 1 cl 2, Sch 4 cl 2
• 1. Taxes and Duties
  2. › Duties
  3. › Landholder duty
  4. › Vesting orders
  5. › Power to make vesting orders
  6. › Whether Treasurer had power to vest interests owned by WAMC
  7. › Whether power 'necessary or convenient' for purposes of authorised transaction
  8. › Electricity Generator Assets (Authorised Transactions) Act 2012 (NSW), ss 7, 13, Sch 1 cl 2, Sch 4 cl 2
• 1. Taxes and Duties
  2. › Duties
  3. › Landholder duty
  4. › Valuation
  5. › Residual value methodology
  6. › Whether primary judge erred in determining value of bare leasehold interests by reference to 'driver of value'
  7. › Standard of appellate review equivalent to House v The King
  8. › Whether primary judge mistook the facts

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