The Court granted a stay of tax recovery proceedings pending the determination of related Part IVC proceedings in the Federal Court and ART, holding that the combination of extreme hardship (the defendant's net assets being well below his personal tax debts, rendering him unable to fund ongoing litigation) together with the need for just, quick and cheap resolution of the litigation tipped the balance in favour of a stay, notwithstanding the clear legislative policy favouring recovery. The stay was structured to expire 21 days after the earlier of the Federal Court or ART determination, rather than awaiting both, to address the plaintiff's concern about unjustified delay if one proceeding concluded well before the other. The plaintiff's separate notice of motion seeking a separate question or amendment was dismissed by consent with no order as to costs.
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