Tax overload closes landmark Adelphi hotel MELBOURNE'S iconic Adelphi Hotel closed its doors last Friday after the Australian Taxation Office sought court orders to wind up its holding company claiming unpaid tax. Liquidator Gary Fettes of Rodgers Reidy said the 35-room hotel -- a longstanding entry in the global Hip Hotels book -- is in good order but its owner, Gabriel Hotels Group, laboured under a complex strata ownership structure as well as significant debt.