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Chief Commissioner of State Revenue v Shell Energy Operations 2

[2023] NSWCA 169

Supreme Court of New South Wales - Court of Appeal

Australia - New South Wales

27th July, 2023

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Conexa Sydney Holdings Pty Ltd v Chief Commissioner of State Revenue	[2024] NSWSC 628	Supreme Court of New South Wales	Australia - New South Wales	24 May 2024	AustLII
Woolf v Brandt (No 3)	[2024] NSWCA 6	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	1 Feb 2024	AustLII		2

Legislation Cited

Legislation Name	Provision
Duties Act 1997 (NSW)	s147, s147A, s155
Electricity Generator Assets (Authorised Transactions) Act 2012 (NSW)
Interpretation Act (NSW)
Taxation Administration Act 1996 (NSW)	s101
Uniform Civil Procedure Rules 2005 (NSW)	s36.11, s36.15, s36.16, s36.17, s36.18

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Australian Provincial Assurance Co Ltd v Coroneo	[1938] NSWStRp 35; (1938) 38 SR (NSW) 700; (1938) 55 WN (NSW) 246	Supreme Court of New South Wales	Australia - New South Wales	31 Aug 1938	AustLII		114
Banque Commerciale SA, En Liquidation v Akhil Holdings Ltd	[1990] HCA 11; (1990) 169 CLR 279; (1990) 92 ALR 53; (1990) 64 ALJR 244	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		1284
Chief Commissioner of State Revenue v Shell Energy Operations	[2023] NSWCA 113; (2023) 116 ATR 337	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	26 May 2023	AustLII		3
Meridian Energy Australia Pty Ltd v Chief Commissioner of State Revenue	[2022] NSWSC 1074	Supreme Court of New South Wales	Australia - New South Wales	12 Aug 2022	AustLII		3
SPIC Pacific Hydro Pty Ltd v Chief Commissioner of State Revenue	[2021] NSWSC 395; (2021) 113 ATR 24; (2021) 20 BPR 41,275	Supreme Court of New South Wales	Australia - New South Wales	20 Apr 2021	AustLII		10
TEC Desert Pty Ltd v Commissioner of State Revenue	[2010] HCA 49; (2010) 241 CLR 576; (2010) 273 ALR 134; (2010) 78 ATR 33; (2010) 85 ALJR 316	High Court of Australia	Australia - Commonwealth	circa 2010	AustLII		77
Vopak Terminals Australia Pty Ltd v Commissioner of State Revenue	[2004] VSCA 10; (2004) 12 VR 351; [2004] ANZ Conv R 185; (2004) 55 ATR 1	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	17 Feb 2004	AustLII		43

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