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

• 1. Practice and Procedure
  2. › Judgments and orders
  3. › Court of Appeal
  4. › Motion to re-open
  5. › UCPR r 36.16
  6. › Whether the Court addressed an argument said to have been raised
  7. › Whether argument was raised by the notice of appeal
  8. › Whether clear terms raising distinct and additional points required
• 1. Taxation
  2. › Stamp duties
  3. › Landholder duty
  4. › Meaning of 'land holdings' in s 155 of the Duties Act 1997 (NSW)
  5. › Whether interests in items constituting power stations were 'land holdings' or 'goods'
  6. › Whether chattels sitting on land were 'land holdings' even if not fixtures
  7. › Duties Act 1997 (NSW), ss 147, 147A, 155

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