Gloucester (Sub-Holdings 1) Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 1419

Supreme Court New South Wales

Medium Neutral Citation: Gloucester (Sub-Holdings 1) Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 1419 Hearing dates: 9 August 2013 Decision date: 26 September 2013 Jurisdiction: Equity Division Before: White J Decision: Application for leave to serve subpoena outside Australia refused Catchwords: PRIVATE INTERNATIONAL LAW - Application for leave to serve subpoena for production of documents in Hong Kong - Principles of comity - consideration of the Hague Service Convention and the Hague Evidence Convention Legislation Cited: Duties Act 1997 Taxation Administration Act 1996 Civil Procedure Act 2005 Corporations Act 2001 Evidence on Commission Act 1995 (NSW) Evidence Act 1905 (Cth) Evidence on Commission Act 2006 Cases Cited: Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue [2011] HCA 41; (2011) 245 CLR 446 CSR Ltd v Cigna Insurance Australia Ltd (1997) 189 CLR 345 Hilton v Guyot (1895) 159 US 113 Caswell v Sony/ATV Music Publishing (Australia) Pty Ltd [2012] NSWSC 986 Ward v Interag Pty Ltd [1985] 2 Qd R 552 Re Austral Oil Estates (in liq) (1986) 7 NSWLR 440 Arhill Pty Ltd v General Terminal Company Pty Ltd (1990) 23 NSWLR 545 The Siskina [1979] AC 201 Barcelo v Electrolytic Zinc Co of Australasia Ltd (1932) 48 CLR 391 Polites v Commonwealth (1945) 70 CLR 60 Minister for Immigration and Ethnic Affairs v Teoh (1995) 183 CLR 273 Plaintiff M70/2011 v Minister for Immigration and Citizenship (2011) 244 CLR 144 Re Deposit and Investment Co Ltd (1991) 30 FCR 463 Waller v Freehills [2009] FCAFC 89; (2009) 258 ALR 67 Aetna Pacific Securities Limited v Hong Kong Bank of Australia Limited (Supreme Court of NSW, Giles J, 29 April 1993, unreported; BC9301701) News Corporation Limited v Lenfest Communications Inc (1996) 40 NSWLR 250 Gao v Zhu [2002] VSC 64 Stemcor (A/sia) Pty Ltd v Oceanwave Line SA [2004] FCA 391 Ives v Lim [2010] WASC 136 Levy Schneider v Caesarstone Australia Pty Ltd [2012] VSC 126 Federal Treasury Enterprise (FKP) Sojuzplodoimport v Spirits International NV [2007] FCAFC 43; (2007) 157 FCR 558 Mackinnon v Donaldson, Lufkin and Jennette Securities Corporation [1986] Ch 482 Hua Wang Bank Berhad v Commissioner of Taxation [2013] FCAFC 28; (2013) 296 ALR 479 Sweeney v Howard [2007] NSWSC 262 Federal Trade Commission v Compagnie de Saint-Gobain-Pont-à-Mousson 636 F 2d 1300 (DC Cir 1980) Doe v Hersemann 155 FRD 630 (1994) Ultradent Products, Inc v Hayman 2002 WL 31119425 Securities and Exchange Commission v International Swiss Investments Corporation 895 F 2d 1272 (1990) Blackmer v United States 284 US 421 (1932) Schneider v Caesarstone Australia Pty Ltd [2012] VSC 126 Panayiotou v Sony Music Entertainment (UK) Limited [1994] Ch 142 Elna Australia Pty Ltd v International Computers (Aust) Pty Ltd (1987) 14 FCR 461 McGrath as Liquidators of HIH Insurance Ltd [2008] NSWSC 780; [2008] NSWSC 881 Charman v Charman [2005] EWCA Civ 1606; [2005] All ER (D) 298 Texts Cited: David M. Simon, "Extraterritorial Service of Administrative Subpoenas: Federal Trade Commission v Compagnie de Saint-Gobain-Pont-a-Mousson", (1981) 13 Law & Policy in International Business 847 at 855-857; Rachel Treichler, "Service of Process Abroad", (1981) 16 Texas International Law Journal 565 American Law Institute, Restatement (Second) of Foreign Relations Law (1965) § 44 Practical Handbook on the Operation of the Hague Service Convention, 3rd ed (2006) Wilson & Lafleur Ltée Category: Interlocutory applications Parties: Gloucester (Sub-Holdings 1) Pty Ltd (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: M Sealey (Defendant) Solicitors: Crown Solicitors (Defendant) File Number(s): 2012/255431