Recent Cases

Chief Commissioner of State Revenue v Shell Energy Operations No 2 Pty Ltd (No 2) [2023] NSWCA 169 (27 July 2023) (Kirk and Adamson JJA, Griffiths AJA)


Catchwords:


JUDGMENTS AND ORDERS — Court of Appeal — Motion to re-open — UCPR r 36.16 — Whether the Court addressed an argument said to have been raised — Meaning of “land holdings” employed in s 155 of the Duties Act — Whether the interests held were “land holdings” or “goods” — Where argument characterised the items as fixtures — Argument that chattels sitting on the land were “land holdings” even if not fixtures not raised — Where argument is not raised by the notice of appeal then clear terms raising distinct and additional points is required