Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue; Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue (No 2) [2013] NSWSC 89

Supreme Court New South Wales

Medium Neutral Citation: Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue; Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue (No 2) [2013] NSWSC 89 Hearing dates: 8 February 2013 Decision date: 08 February 2013 Jurisdiction: Equity Division - Revenue List Before: Gzell J Decision: Orders for expert evidence and disclosure before evidence made. Catchwords: EVIDENCE - Expert Evidence - Uniform Civil Procedure Rules 2005, Pt 31 r 31.19 - commerciality and profitability in Land Tax Management Act 1956, s 10AA(2)(a) and s 10AA(2)(b) PROCEDURE - Disclosure before evidence - Uniform Civil Procedure Rules, Pt 21 r 21.2 - Practice Note SC Eq 11 - whether exceptional circumstances - defendant applicant - limited disclosure in plaintiff's evidence Legislation Cited: Civil Procedure Act 2005 Land Tax Management Act 1956 Practice Note SC Eq 11 Taxation Administration Act 1996 Uniform Civil Procedure Rules Cases Cited: Advance Innovative Solutions Pty Limited v X-Dem Group (Aust) Pty Ltd [2012] NSWSC 1112 Ashleigh Developments Pty Ltd v Chief Commissioner of State Revenue [2011] NSWADT 250 Ashleigh Developments Pty Ltd v Chief Commissioner of State Revenue [2012] NSWADTAP 25 Collector of Customs v Agfa-Gevaert Ltd [1996] HCA 36; (1996) 186 CLR 389 Ghalloub v Ghalloub [2012] NSWSC 906 James v Chief Commissioner of State Revenue (No 2) [2011] NSWSC 654, (2011) 81 NSWLR 267 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2010] NSWSC 867; (2010) 79 NSWLR 724 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2012] NSWSC 913 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 23 R v Brown [1996] 1 AC 543 Re Mempoll Pty Ltd, Anakin Pty Ltd and Gold Kings (Australia) Pty Ltd [2012] NSWSC 1057 Re Octaviar Limited and Re Octaviar Administration Pty Ltd [2012] NSWSC 1027 Suncorp Metway v Rider Levett Bucknall [2012] NSWSC 975 VPlus Holdings Pty Ltd v Bank of Western Australia Ltd [2012] NSWSC 1327 Watson v Federal Commissioner of Taxation [1999] FCA 1796, (1999) 96 FCR 48 Yacoub v Pilkington (Australia) Ltd [2007] NSWCA 290 Category: Procedural and other rulings Parties: Chief Commissioner of Revenue (Applicant) Leda Manorstead Pty Ltd (Respondent) Representation: Counsel: J K Kirk SC/ E Bishop (Applicant) I Neil SC (Respondent) Solicitors: Crown Solicitors Office (Applicant) Pikes & Verekers Lawyers (Respondent) File Number(s): SC 2011/118168 SC 2011 287997