Precise Training Pty Ltd v Chief Commissioner of State Revenue [2020] NSWSC 1202

Supreme Court New South Wales

Medium Neutral Citation: Precise Training Pty Ltd v Chief Commissioner of State Revenue [2020] NSWSC 1202 Hearing dates: 28 August 2020 Date of orders: 4 September 2020 Decision date: 04 September 2020 Jurisdiction: Equity - Applications List Before: Williams J Decision: Security for costs awarded in the sum of $199,900 on account of the estimated future costs to be incurred by the defendant in the proceeding. Catchwords: PRACTICE AND PROCEDURE – applications – security for costs – discretionary considerations – relevance of delay – where delay has caused no prejudice – whether proceeding defensive in character – binary approach to characterisation of proceeding as defensive or otherwise not appropriate – defensive element not determinative – security ordered PRACTICE AND PROCEDURE – applications – security for costs – quantum – relevance of delay – security for costs awarded in respect of estimated future costs only Legislation Cited: Corporations Act 2001 (Cth), s 1335 Payroll Tax Act 2007 (NSW), ss 10, 11, 79, Pt 5 and Pt 10 Div 1 Taxation Administration Act 1996 (NSW), ss 44, 96, 97, 99, 100, 103, 104 and 119 Uniform Civil Procedure Rules 2005 (NSW), r 42.21 Cases Cited: Chocron v Onkoud [2018] NSWSC 1205 Commissioner of Taxation v Vasiliades (2016) 344 ALR 558; [2016] FCAFC 170 Cornelius v Global Medical Solutions Australia Pty Ltd (2014) 98 ACSR 301; [2014] NSWCA 65 Modakboard Australia Pty Ltd v Matthew Howard Brady [2018] NSWSC 399 Oswal v Commissioner of Taxation (No 2) [2015] FCA 1143 PPK Willoughby Pty Ltd v Baird [2019] NSWCA 48 Re Colorado Products Pty Ltd (in prov liq) [2013] NSWSC 611 Category: Procedural and other rulings Parties: Precise Training Pty Ltd (First Plaintiff/First Respondent) The Ville Holdings Pty Ltd (Second Plaintiff/Second Respondent) AVS Group Australia Pty Ltd (Third Plaintiff/Third Respondent) Slim Enterprise Pty Ltd (Fourth Plaintiff/Fourth Respondent) Kings Head Tavern South Pty Ltd (Fifth Plaintiff/Fifth Respondent) Superior Family Investments Pty Ltd (Sixth Plaintiff) Chief Commissioner of State Revenue (Defendant/Applicant) Representation: Counsel: Mr A E Maroya with Mr F Tao (First to Fifth Plaintiffs/Respondents) Mr T Lynch SC with Mr I Mescher (Defendant/Applicant)