Adams Bidco Pty Ltd v Chief Commissioner of State Revenue (No 2) [2019] NSWSC 815

Supreme Court New South Wales

Medium Neutral Citation: Adams Bidco Pty Ltd v Chief Commissioner of State Revenue (No 2) [2019] NSWSC 815 Hearing dates: On the papers Decision date: 03 July 2019 Before: Ward CJ in Eq Decision: (1) The plaintiff's appeal is allowed in part. (2) Pursuant to s 101(1)(d) of the Taxation Administration Act 1996 (NSW), remit the matter to the defendant for determination in accordance with the Court's reasons. (3) Order the plaintiff to pay the defendant's costs of the proceedings incurred to the date of the hearing (on 21 May 2018) as agreed or assessed. (4) Order each party to pay its own costs of the proceedings from 22 May 2018 to the date of these orders. Catchwords: TAXES AND DUTIES – whether further remission under s 33 of the Taxation Administration Act 1996 (NSW) warranted ­ whether plaintiff given opportunity to adduce further evidence on the issue at remitted hearing

COSTS – costs of the first instance decision – costs of the remittal hearing Legislation Cited: Taxation Administration Act 1996 (NSW), ss 21, 27, 28(1), 33, 101 Cases Cited: Adams Bidco Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 702 Chief Commissioner of State Revenue v Adams Bidco Pty Ltd [2019] NSWCA 34 Italiano v Carbone [2005] NSWCA 177 Re Minister for Immigration, Multicultural and Indigenous Affairs; Ex parte Lam (2003) 214 CLR 1; [2003] HCA 6 Category: Costs Parties: Adams Bidco Pty Ltd (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: M Richmond SC with T Prince (Plaintiff) J Hmelnitsky SC with M Sealey (Defendant)