ELB Pty Ltd v Lumina BPO Pty Ltd [2021] NSWCA 91

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: ELB Pty Ltd v Lumina BPO Pty Ltd [2021] NSWCA 91 Hearing dates: 31 March 2021 Date of orders: 17 May 2021 Decision date: 17 May 2021 Before: Bell P at [1] Brereton JA [2] Beech-Jones J at [3] Decision: (1) Appeal dismissed. (2) Appellant pay the respondent's costs of the appeal including its notice of contention. Catchwords: CONTRACT – written retainer of accountants – scope – whether primary judge erred in concluding retainer extended to all work for a client of an accounting and financial nature – opinion evidence – whether evidence of accounting partner that certain work "required" to complete task was opinion evidence – whether evidence was admissible as expert opinion – Held – primary judge correct – appeal dismissed Legislation Cited: Evidence Act 1995 Supreme Court Act 1970 Uniform Civil Procedure Rules Cases Cited: Allstate Life Insurance Co v Australia and New Zealand Banking Group Ltd (No 5) (1996) 64 FCR 73 ASIC v Hellicar (2012) 247 CLR 345; [2012] HCA 17 ASIC v Vines (2003) 48 ACSR 291; [2003] NSWSC 1095 Cellarit v Cawarrah [2018] NSWCA 213 Codelfa Construction Pty Ltd v State Rail Authority of New South Wales (1982) 149 CLR 337 Dasreef Pty Ltd v Hawchar (2011) 243 CLR 588; [2011] HCA 21 Electricity Generation Corporation v Woodside Energy Ltd (2014) 251 CLR 640; [2014] HCA 7 Jones v Dunkel (1959) 101 CLR 298 Lithgow City Council v Jackson (2011) 244 CLR 352; [2011] HCA 36 Makita (Australia) Pty Ltd v Sprowles (2001) 52 NSWLR 705; [2001] NSWCA 305 Metropolitan Gas Co v Federated Gas Employee's Industrial Union (1925) 35 CLR 449 Obeid v R (2017) 96 NSWLR 155; [2017] NSWCCA 221 Payne v Parker [1976] 1 NSWLR 191 Toll (FGCT) Pty Ltd v Alphapharm Pty Ltd (2004) 219 CLR 165; [2004] HCA 52 Category: Principal judgment Parties: ELB Pty Ltd (Appellant) Lumina BPO Pty Ltd (Respondent) Representation: Counsel: Mr S Robertson with Mr M Keene (Appellant) Mr D Neggo (Respondent)