Elanor Operations Pty Ltd v Chief Commissioner of State Revenue (No 2) [2022] NSWSC 275

Supreme Court New South Wales

Medium Neutral Citation: Elanor Operations Pty Ltd v Chief Commissioner of State Revenue (No 2) [2022] NSWSC 275 Hearing dates: On the papers Date of orders: 15 March 2022 Decision date: 15 March 2022 Jurisdiction: Equity Before: Ward CJ in Eq Decision: 1. Vacate order (3) in the orders made on 16 February 2022, and replace with the following: (3) Subject to order 4 below, the defendant to pay the plaintiffs' costs of the proceeding. (4) Order the plaintiffs to pay the defendant's costs on the ordinary basis of: (a) the plaintiffs' notice of motion dated 20 April 2020 to set aside the subpoenas filed on 11 March 2020; (b) the defendant's notice of motion dated 19 May 2020; and (c) the defendant's notice of motion dated 28 April 2021. (b) the defendant's notice of motion dated 19 May 2020; and (c) the defendant's notice of motion dated 28 April 2021. Catchwords: COSTS – interlocutory applications where costs reserved – model litigant principles Legislation Cited: Civil Procedure Act 2005 (NSW), s 98 Payroll Tax Act 2007 (NSW), s 79 Taxation Administration Act 1996 (NSW), s 97 Uniform Civil Procedure Rules 2005 (NSW), r 42.2 Practice Note SC Eq 11 Cases Cited: Collignon Developments Pty Ltd v Wurth (1975) 1 ALCR 314 Elanor Operations Pty Ltd v Chief Commissioner of State Revenue [2022] NSWSC 104 Elanor Operations Pty Ltd v Chief Commissioner of State Revenue [2020] NSWSC 840 Khoury v Sidhu [2011] FCA 857 Mahenthirarasa v State Rail Authority of New South Wales (No. 2) [2008] NSWCA 201 Melbourne Steamship Co Ltd v Moorehead (1912) 15 CLR 333 O'Keefe Nominees v BP Australia (1995) 55 FCR 591 Oshlack v Richmond River Council (1998) 193 CLR 72; [1998] HCA 11 P&C Cantarella Pty Ltd v Egg Marketing Board (NSW) [1973] 2 NSWLR 366 Petar v Macedonian Orthodox Community Church St Pekta Inc (No 2) [2007] NSWCA 142 Scott v Handley (1999) 58 ALD 373 Yong v Minister for Immigration and Multicultural Affairs (1997) 75 FCR 155 Category: Costs Parties: Elanor Operations Pty Ltd (First Plaintiff) 193 Clarence Hotel Management Pty Ltd (Second Plaintiff) Albany Hotel Management Pty Ltd (Third Plaintiff) Bell City Accommodation Management Pty Ltd (Fourth Plaintiff) Bell City Hotel Management Pty Ltd (Fifth Plaintiff) Byron Bay Hotel Management Pty Ltd (Sixth Plaintiff) Cradle Mountain Lodge Management Pty Ltd (Seventh Plaintiff) Eaglehawk Hotel Management Pty Ltd (Eighth Plaintiff) Featherdale Management Pty Ltd (Ninth Plaintiff) JCF Management Pty Ltd (Tenth Plaintiff) Narrabundah Hotel Management Pty Ltd (Eleventh Plaintiff) Parklands Resort Hotel Management Pty Ltd (Twelfth Plaintiff) Pavilion Wagga Wagga Hotel Management Pty Ltd (Thirteenth Plaintiff) Port Macquarie Hotel Management Pty Ltd (Fourteenth Plaintiff) Tall Trees Hotel Management Pty Ltd (Fifteenth Plaintiff) Wollongong Hotel Management Pty Ltd (Sixteenth Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: C Harris SC with J Stuckey-Clarke (Plaintiffs) S Balafoutis SC with A Byrne and R McMahon (Defendant)