Conexa Sydney Holdings Pty Ltd v Chief Commissioner of State Revenue

[2025] NSWCA 20

NSW Court of Appeal

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Interrogate

Catchwords

1. Taxes and Duties
2. › Dutiable transactions
3. › Landholder duty
4. › Land holdings
5. › Whether interest in pipeline is 'land holdings' within s 155 of the Duties Act 1997 (NSW)
6. › Meaning of 'interest in land'
7. › Whether statutory ownership of water industry infrastructure confers interest in stratum of land
8. › Duties Act 1997 (NSW), ss 146, 147, 148, 155
9. › Water Industry Competition Act 2006 (NSW), s 64
1. Taxes and Duties
2. › Dutiable transactions
3. › Landholder duty
4. › Goods of a landholder
5. › Whether interest in pipeline is 'goods' within s 155 of the Duties Act 1997 (NSW)
6. › Meaning of 'goods'
7. › Whether legally severed fixtures are goods
8. › Whether 'novel property right' exists outside land and goods categories
9. › Duties Act 1997 (NSW), ss 155, 163K
1. Real Property
2. › Fixtures
3. › Pipeline buried in land
4. › Whether pipeline is a fixture forming part of the land
5. › Effect of statutory provision vesting ownership in constructor
6. › Whether statutory severance converts fixtures to chattels
7. › Water Industry Competition Act 2006 (NSW), s 64

Quick Take

Statutory ownership of water industry infrastructure under s 64 of the Water Industry Competition Act 2006 (NSW) confers an interest in the stratum of land occupied by the infrastructure, making share acquisitions in the infrastructure owner subject to landholder duty under the Duties Act 1997 (NSW). Alternatively, such infrastructure constitutes 'goods' for duty purposes — it cannot escape the duty net as a 'novel property right'.