Elanor Operations Pty Ltd v Chief Commissioner of State Revenue [2020] NSWSC 840

Supreme Court New South Wales

Medium Neutral Citation: Elanor Operations Pty Ltd v Chief Commissioner of State Revenue [2020] NSWSC 840 Hearing dates: 26 June 2020 Date of orders: 2 July 2020 Decision date: 02 July 2020 Jurisdiction: Equity Before: Ward CJ in Eq Decision: 1. Noting that the notices to produce issued by the defendant to the plaintiff have now been superseded by the application for discovery, dismiss the plaintiffs' notice of motion filed 20 April 2020 (Notices to Produce Motion) with no order as to costs. 2. Dismiss the plaintiffs' notice of motion filed 20 April 2020 to set aside the subpoenas issued to third party subsidiaries of Elanor Investors Limited (Subpoenas Motion) but direct that production of documents in answer to the subpoenas be limited in accordance with the applicable paragraphs of the schedule attached to these reasons and list the matter in the subpoena list on 27 August 2020 for return of the subpoenas and production of subpoenaed documents. 3. Order plaintiffs to provide discovery in accordance with the schedule attached to these reasons by no later than 27 August 2020. 4. Reserve the question of costs of the Subpoenas Motion and Discovery Motion. 5. List the matter for directions on 1 September 2020 at 8.30am. Catchwords: CIVIL PROCEDURE — Subpoenas — Application to set aside — Whether relevant to a fact in issue — Whether oppressive CIVIL PROCEDURE — Discovery — Classes or categories of documents Legislation Cited: Civil Procedure Act 2005 (NSW), s 56 Payroll Tax Act 2007 (NSW), ss 72, 79 Uniform Civil Procedure Rules 2005 (NSW), rr 21.1(1), 21.2(4), 34.1 Cases Cited: Associated Dominions Assurance Society Pty Ltd v John Fairfax & Sons Pty Ltd (1952) 72 WN (NSW) 250 Azzi v Volvo [2006] NSWSC 283 Broadway Plaza Investments Pty Ltd v Broadway Plaza Pty Ltd [2019] NSWSC 410 Cessnock Tyres Pty Ltd v Chief Commissioner of State Revenue [2018] NSWCATAP 147 Conrad Linings Pty Limited v Chief Commissioner of State Revenue [2014] NSWSC 1020; (2014) 98 ATR 842 Grace v Grace (No 8) [2014] NSWSC 419 Graphite Energy Pty Ltd v Lloyd Energy Systems Pty Ltd [2014] NSWSC 1326 ICAP Australia Pty Ltd v BGC Partners (Australia) Pty Ltd [2009] NSWCA 307 ICAP Pty Ltd v Moebes [2009] NSWSC 306 In the matter of Gerard Cassegrain & Co Pty Ltd [2011] NSWSC 241 In the matter of One.Tel Ltd (in liq) – Singtel Optus Pty Ltd v Weston [2010] NSWSC 1491 Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 42; 96 ATR 315 Lowery v Insurance Australia Ltd [2015] NSWCA 303 Palavi v Radio 2UE Sydney Pty Limited [2011] NSWCA 264 Rinehart v Rinehart [2018] NSWSC 1102 Rinehart v Rinehart [2019] NSWSC 759 Sharpe v Grobbel [2017] NSWSC 1065 Xinfeng Australia International Investment Pty Ltd v GR Capital Pty Ltd [2020] NSWSC 620 Category: Procedural and other rulings Parties: Elanor Operations Pty Limited (First Plaintiff) 193 Clarence Hotel Management Pty Ltd (Second Plaintiff) Albany Hotel Management Pty Limited (Third Plaintiff) Bell City Accommodation Management Pty Limited (Fourth Plaintiff) Bell City Hotel Management Pty Limited (Fifth Plaintiff) Byron Bay Hotel Management Pty Ltd (Sixth Plaintiff) Cradle Mountain Lodge Management Pty Limited (Seventh Plaintiff) Eaglehawk Hotel Management Pty Limited (Eighth Plaintiff) Featherdale Management Pty Limited (Ninth Plaintiff) JCF Management Pty Limited (Tenth Plaintiff) Narrabundah Hotel Management Pty Ltd (Eleventh Plaintiff) Parklands Resort Hotel Management Pty Limited (Twelfth Plaintiff) Pavilion Wagga Wagga Hotel Management Pty Limited (Thirteenth Plaintiff) Port Macquarie Hotel Management Pty Limited (Fourteenth Plaintiff) Tall Trees Hotel Management Pty Limited (Fifteenth Plaintiff) Woollongong Hotel Management Pty Limited (Sixteenth Plaintiff) Chief Commissioner of State Revenue New South Wales (Defendant) Representation: Counsel: C Harris SC with J Stuckey-Clarke (Plaintiffs) S Balafoutis SC with A Byrne