22nd January, 2026
When buying or selling property, it is important to understand the difference between fixtures and chattels. Fixtures are items permanently attached to the land, like pipelines, buildings, or fences. Chattels, on the other hand, are movable items, such as furniture or appliances, that are not part of the land.
Sometimes, an item fixed to land can be owned by someone other than the landowner, for example under a law or contract. This situation was considered in Conexa Sydney Holdings Pty Ltd v Chief Commissioner of State Revenue [2025] NSWCA 20. In that case, a pipeline was attached to land but owned by a company under a statute.
The Court had to decide whether the pipeline should be treated as land or goods. The judges confirmed that it remained land, even though someone else owned it. This reinforces the simple rule: anything permanently attached to land is part of the land, but parts of land can be owned separately.
This decision has practical effects. For instance, it affected stamp duty, with over $3 million payable because the pipeline was treated as land. It can also have implications for tax and the rights of third parties, such as people who want to protect their interest in assets on someone else’s land.
A statutory provision is a rule made by law that tells who owns certain things or how they must be handled. It is also worth noting that statutory provisions, like those in water, electricity, gas, or telecommunications legislation, may specify separate ownership of infrastructure. Lease agreements may also allow tenants to own fixtures they install, known as “tenant’s fixtures”. The Conexa case provides a framework for understanding these situations and applies beyond stamp duty.
Examples of chattels versus fixtures include:
- Fixtures: built-in wardrobes, pipelines, fences, plumbing.
- Chattels: curtains, movable furniture, appliances, artwork.
For other examples of chattels in property transactions, see our previous blog on our conveyancing page, Cleaning a Property Before Settlement.
Understanding these rules can prevent disputes when buying or selling property. Conveyancers and lawyers can help clarify what is considered land, fixtures, or chattels.
At Castrikum Adams Legal, we help clients navigate property law, including fixtures, chattels, and land ownership issues. We provide clear advice before purchase or sale, ensuring you understand your rights and obligations. We proudly service Byron Bay and surrounding suburbs, including Mullumbimby, Bangalow, Brunswick Heads, Ocean Shores, Lismore, Ballina and Lennox Head.
Disclaimer: The cases referenced in this blog are publicly available information and are not matters on which our firm has worked or provided representation for. This content is intended for general informational purposes only and does not constitute as legal advice.
If you found this blog helpful, please check out our other blogs on Estate Planning.
The content of this Blog does not constitute legal advice, is not intended to be a substitute for legal advice and should not be relied upon as such. You should seek legal advice or other professional advice in relation to any specific matters you or your organisation may have.