In the matters of Earth Civil Australia Pty Ltd, RCG CBD Pty Ltd, Bluemine Pty Ltd, Diamondwish Pty Ltd and Rackforce Pty Ltd (all in liq) [2021] NSWSC 966

Supreme Court New South Wales

Medium Neutral Citation: In the matters of Earth Civil Australia Pty Ltd, RCG CBD Pty Ltd, Bluemine Pty Ltd, Diamondwish Pty Ltd and Rackforce Pty Ltd (all in liq) [2021] NSWSC 966 Hearing dates: 3 February 2020 to 26 March 2020 Decision date: 06 August 2021 Jurisdiction: Equity Before: Ward CJ in Eq Decision: 1. Direct that the parties file and serve within 21 days brief written submissions as to costs. 2. Direct the plaintiffs to file and serve within 14 days short minutes of order comprising any necessary adjustment or variation to the proposed orders set out at [2784] of the judgment and brief written submissions as to those orders. 3. Direct the defendants to file and serve within 7 days thereafter any brief submissions on the plaintiffs' short minutes of order served pursuant to order 2 above. 4. Note that the question of costs will be dealt with, if possible, on the papers. 5. Liberty to apply on 3 days' notice. Catchwords: EQUITY — Fiduciary duties — Breach — Rule in Barnes v Addy — Whether liability of fiduciaries and knowing assistants is joint and several — Whether Civil Procedure Act 2005 (NSW), s 95 abrogates joint liability — Whether the release rule applies in equity — Causation EQUITY — Trusts and trustees — Express trusts — Quistclose trusts — Intention to create — Illegality CORPORATIONS — Directors and officers —Whether de facto or shadow director — Directors' duties — Duty not to use position as director or officer improperly — Duty of care and diligence — Duty to act in good faith in the best interests of company and for proper purpose — Whether knowledge of officers or employees can be attributed to corporation — Persons involved in a contravention under s 79 of the Corporations Act 2001 (Cth) — Liability for breach of directors' duties CORPORATIONS — Winding up — Uncommercial transactions — Unreasonable director-related transactions— Insolvency of company — Voidable transactions RESTITUTION — Nature of restitutionary liability — Common counts — Money had and received — Unjust enrichment — Payment out without authority Legislation Cited: Administrative Decisions (Judicial Review) Act 1977 (Cth) Bankruptcy Act 1966 (Cth), s 82, 149, 153(1) Civil Procedure Act 2005 (NSW), ss 56, 95, 100 Companies (NSW) Code, s 29(2) Corporate Law Reform Bill 1992 (Cth) Corporations Act 2001 (Cth), ss 9, 79, 1274B, 180, 181, 182, 459C, 459H, 471B, 545, 571(2)(a), 579E(2)(a), 588FGA(5)(d),588FB-588FF, 592(1), 601, 917C(4), 917F(2), 953B(3)(c)(ii), 961P(b)(ii), 1020AL(2)(b), 1022B(4)(b)(ii)1317 Evidence Act 1995 (NSW), ss 38, 40, 91, 128, 136, 140 Evidence Ordinance 1971 (ACT), s 60 Income Tax Administration Act 1936 (Cth), ss 8-1, 166, 170, 175, 177, 204, Part III, Div 6 Income Tax Assessment Act 1997 (Cth), ss 6-5, 8-1, 40-185, 995-1 Judiciary Act 1903 (Cth), s 39B Law Reform (Miscellaneous Provisions) Act 1946 (NSW), s 5(1) Law Reform (Miscellaneous Provisions) Act 1955 (ACT), s 11(2) Supreme Court Act 1970 (NSW), s 97 Tax Agent Services Act 2009 (Cth), ss 20.5, 30.10, 50.30 Taxation Administration Act 1953 (Cth), Sch 1, s 105-100, 155, 284-75(1), 353-10, 353-10, 388-80, 8AAZC, 14ZY(1A), 14ZZM, 14ZZR, 14ZW, 14ZY, Trade Practices Act 1974 (Cth), s 82 Trustee Act 1925 (NSW), s 59 Uniform Civil Procedure Rules 2005 (NSW), r 14.3, 14.18, 16.2, 16.6 Wrongs Act 1958 (Vic), s 24AA Cases Cited: ABL Custodian Services Pty Ltd v Smith [2010] VSC 548 Adam v R (2001) 207 CLR 96; [2001] HCA 57 Adams v Director of Fair Work Building Industry Inspectorate (2017) 258 FCR 257; [2017] FCAFC 228 Adler v Australian Securities and Investments Commission (2003) 179 FLR 1; [2003] NSWCA 131 Aequitas Ltd v AEFC Leasing Pty Ltd [2001] NSWSC 14; (2001) 19 ACLC 1,006 Agricultural Land Management Ltd v Jackson (No 2) (2014) 48 WAR 1; [2014] WASC 102 Ahern v R (1988) 165 CLR 87; [1988] HCA 39 Ahrkalimpa Pty Ltd v Schmidt (No 3) [2019] VSC 197 Airservices Australia v Ferrier (Compass Airlines case) (1996) 185 CLR 483; [1996] HCA 54 Allco Funds Management Limited (recs and mgrs apptd) (in liq) v Trust Company (Re Services) Ltd (in its capacity as responsible entity and trustee of the Australian Wholesale Property Fund) [2014] NSWSC 1251 Allsene Pty Ltd v Federal Commissioner of Taxation (1989) 20 ATR 1688 Ambridge Investments Pty Ltd (in liq) v Baker [2020] VSC 534 Amcor v Barnes [2007] VSC 515 Ancient Order of Foresters in Victoria Friendly Society Ltd v Lifeplan Australia Friendly Society Ltd (2018) 265 CLR 1; [2018] HCA 43 Anderson v McPherson (No 2) (2012) 8 ASTLR 321; [2012] WASC 19 Anderson v ASIC (2012) 297 ALR 546; [2012] QCA 301 Andrews Advertising Pty Ltd v Andrews [2014] NSWSC 318 Angas Law Services Pty Ltd (in liq) v Carabelas (2005) 226 CLR 507; [2005] HCA 23 Anglo American Investments Pty Ltd v Deputy Commissioner of Taxation (2017) 347 ALR 134; [2017] NSWCA 17 Ansell Ltd v Davies (2008) ACSR 356; [2008] SASC 203 Aon Risk Services Australia Ltd v Australian National University (2009) 239 CLR 175; [2009] HCA 27 Aquatic Air Pty Ltd v Siewert [2015] NSWSC 928 Aquatic Air Pty Ltd v Siewert [2016] NSWCA 318 Arnold v Forsythe [2012] NSWCA 18 Asden Developments Pty Ltd (in liq) v Dinoris (No 3) (2016) 114 ACSR 347; [2016] FCA 788 Ashala Model Agency Pty Ltd (in liq) v Featherstone (2016) 309 FLR 321; [2016] QSC 121 ASIC v Australian Investor Forum Pty Ltd & Ors (No 2) [2005] NSWSC 267 Australasian Conference Association Ltd v Mainline Constructions Pty Ltd (in liq) (1978) 141 CLR 335; [1978] HCA 45 Australian Medic-Care Co Ltd v Hamilton Pharmaceutical Pty Ltd (2009) 261 ALR 501; [2009] FCA 1220 Australian Securities and Investments Commission (ASIC) v ActiveSuper Pty Ltd (in liq) (2015) 235 FCR 181; [2015] FCA 342 Australian Securities and Investments Commission (ASIC) v Adler (2002) 42 ACSR 80; [2002] NSWSC 483 Australian Securities and Investments Commission (ASIC) v Ostrava Equities Pty Ltd [2016] FCA 1064 Australian Securities and Investments Commission (ASIC) v Somerville (2009) 77 NSWLR 110; [2009] NSWSC 934 Australian Securities and Investments Commission v ABC Fund Managers Ltd (2001) 39 ACSR 443; [2001] VSC 383 Australian Securities and Investments Commission v Drake (No 2) (2016) 340 ALR 75; [2016] FCA 1552 Australian Securities and Investments Commission v Rich (2009) 236 FLR 1; [2009] NSWSC 1229 Australian Securities and Investments Commission v Cassimatis (No 8) (2016) 336 ALR 209; [2016] FCA 102 Auto Group Ltd v England [2008] NSWSC 402 Baden Delvaux & Lecuit v Société Générale pour Favoriser le Développement du Commerce et de l'Industrie en France SA [1993] 1 WLR 509; [1992] 4 All ER 161 Bahr v Nicolay [No 2] (1988) 164 CLR 604; [1988] HCA 16 Balkin v Peck (1998) 43 NSWLR 706 Banco De Portugal v Waterlow & Sons Ltd [1932] AC 452 Barclays Bank Ltd v Quistclose Investments Ltd [1970] AC 567; [1968] 3 All ER 651 Barnes v Addy (1874) LR 9 Ch App 244 Baxter v Obacelo Pty Ltd (2001) 205 CLR 635; [2001] HCA 66 BCI Finances Pty Ltd (in liq) v Binetter (No 4) (2016) 348 ALR 227; [2016] FCA 1351 BCI Finances Pty Ltd (in liq) v Binetter (No 5) [2017] FCA 1524 BCI Finances Pty Ltd (in liq) v Binetter [2018] FCAFC 189 Beach Petroleum NL v Abbott Tout Russell Kennedy (1999) 48 NSWLR 1; [1999] NSWCA 408 Beach Petroleum NL v Johnson (1993) 115 ALR 411; [1993] 43 FCR 1 Bell Group Ltd (in liq) v Westpac Banking Corp (No 9) (2008) 39 WAR 1; [2008] WASC 239 Belmont Finance Corporation v Williams Furniture Ltd (No 2) [1980] 1 All ER 392 Bendigo and Adelaide Bank Ltd v Russo (No 3) [2017] NSWSC 566 BHP Billiton Iron Ore Pty Ltd v National Competition Council (2007) 162 FCR 234; [2007] FCAFC 157 Bilta (UK) Ltd (in liq) v Nazir [2015] UKSC 23; [2015] 2 WLR 1168 Black Uhlans Inc v NSW Crime Commission (2002) 12 BPR 22,421; [2002] NSWSC 1060 Blackwood v Borrowes (1843) 4 Dr & War 441 Bosanac v Commissioner of Taxation (2019) 267 FCR 169; [2019] FCAFC 116 Bosanac v Commissioner of Taxation [2018] FCA 946 BP Australia Ltd v Brown (2003) 58 NSWLR 322 BP Petroleum Development Ltd v Esso Petroleum Co Ltd 1987 SLT 345 Break Fast Investments Pty Ltd v Giannopoulos (no 5) [2011] NSWSC 1508 Breen v Williams (1996) 186 CLR 71; [1996] HCA 57 Briginshaw v Briginshaw (1938) 60 CLR 336; [1938] HCA 34 Brinsmead v Harrison 1871 LR7CP 547 Browne v Dunn (1893) 6 R 67 Bryanston Finance Ltd v de Vries [1975] QB 703; 2 All ER 609 Bullhead Pty Ltd v Brickmakers Place Pty Ltd (in liq) (2018) 58 VR 91; [2018] VSCA 316 Bullhead Pty Ltd v Brickmakers Place Pty Ltd [2017] VSC 206 Burke v LFOT Pty Ltd (2002) 209 CLR 282; [2002] HCA 17 Buzzle Operations Pty Ltd (in liq) v Apple Computer Australia Pty Ltd (2010) 238 FLR 384; [2010] NSWSC 233 Buzzle Operations Pty Ltd (in liq) v Apple Computer Australia Pty Ltd (2011) 81 NSWLR 47; [2011] NSWCA 109 Byrnes v Kendle (2011) 243 CLR 253; [2011] HCA 26 Canada Safeway Ltd v Thompson [1951] 3 DLR 295 Canadian Aero Service Ltd v O'Malley (1973) 40 DLR (3d) 371 Canson Enterprises Ltd v Boughton & Co (1991) 85 DLR (4th) 129 Capital Finance Australia Ltd v Tolcher (2007) 164 FCR 83; [2007] FCAFC 185 Carantinos v Magafas [2008] NSWCA 304 Carr and Purves v Thomas [2009] NSWCA 208 Carter Holt Harvey Woodproducts Australia Pty Ltd v Commonwealth (2019) 368 ALR 390; [2019] HCA 20 Cassegrain v Gerard Cassegrain & Co Pty Ltd (Final Orders) (2012) 264 FLR 392; [2012] NSWSC 834 Chameleon Mining NL v Murchison Metals Ltd [2010] FCA 1129 Chand v Commonwealth Bank of Australia [2014] NSWSC 708 Chand v Commonwealth Bank of Australia [2015] NSWCA 181 Chemical Trustee Ltd v Deputy Commissioner of Taxation (2014) 308 ALR 366; [2014] FCAFC 27 Chetwynd v Rose [2020] NSWSC 111 Chidiac v Maatouk [2010] NSWSC 386 Chief Commissioner of Stamp Duties (NSW) v Buckle (1998) 192 CLR 226; [1998] HCA 4 Chong & Neale v CC Containers Pty Ltd (2015) 49 VR 402; [2015] VSCA 137 Civil and Allied Technical Construction Pty Ltd v A1 Quality Concrete Tanks Pty Ltd [2018] VSCA 157 Clayton Utz v Dale (2015) 47 VR 48; [2015] VCSA 186 Cluness v Official Trustee in Bankruptcy (Federal Court of Australia, Davies J, 17 April 1998, unrep) Clyne v Deputy Commissioner of Taxation (1983) 48 ALR 545 CMS Dolphin Ltd v Simonet [2001] 2 BCLC 704 Cocke v Jennor (1614) Hob 66; 80 ER 214 Colbeam Palmer Ltd v Stock Affiliates Pty Ltd (1968) 122 CLR 25; [1968] HCA 50 Commercial Union Assurance Co of Australia Ltd v Ferrcom Pty Ltd (1991) 22 NSWLR 389 Commissioner of State Revenue (Vic) v Royal Insurance Australia Ltd (1994) 182 CLR 51; [1994] HCA 61 Commissioner of Taxation v Iannuzzi [2018] FCA 1053 Commissioner of Taxation v La Rosa (2003) 129 FCR 494; [2003] FCAFC 125 Commissioner of Taxation v Macquarie Health Corp Ltd (1998) 88 FCR 451 Commissioner of Taxation v Nash (2013) 211 FCR 520; [2013] FCA 336 Commissioner of Taxation v Ornelas [2016] FCA 457 Commonwealth v Davis Samuel Pty Ltd (No 8) [2014] ACTSC 312 Commonwealth v Duncan (1981) 50 FLR 449 Conridge v Schaapveld [2015] NSWSC 663 Consul Development Pty Ltd v DPC Estates Pty Ltd (1975) 132 CLR 373 Cook v Deeks [1916] 1 AC 554 Coulton v Coulton [2008] NSWSC 910 County Securities Pty Ltd v Challenger Group Holdings Pty Ltd [2008] NSWCA 193 Crowe-Maxwell v Frost (2016) 91 NSWLR 414; [2016] NSWCA 46 Custom Credit Corp Ltd v Ravi Nominees Pty Ltd (1992) 8 WAR 42 Daniels v Anderson (1995) 37 NSWLR 438 Dare v Pulham (1982) 148 CLR 658; [1982] HCA 70 Dart Industries Inc v Decor Corporation Pty Ltd (1993) 179 CLR 101; [1993] HCA 54 David Securities Pty Ltd v Commonwealth Bank of Australia (1992) 175 CLR 353; [1992] HCA 353 Davis v Williams (2003) 11 BPR 21,313; [2003] NSWCA 371 Day v Mead [1987] 2 NZLR 443 (CA) De Marco v Chief Commissioner of State Revenue (NSW) (2013) 83 NSWLR 445; [2013] NSWCA 86 Deane v City Bank of Sydney (1904) 2 CLR 198; [1904] HCA 44 Deanplan Ltd v Mahmoud [1993] Ch 151; [1992] 3 AII ER 945 DEF v Trappett [2016] NSWSC 1387 Demondrille Nominees Pty Ltd v Kevin R Shirlaw & Cornelis Holdings Pty Ltd (in liq) (1997) 25 ACSR 535 Deputy Commissioner of Taxation v Austin (1998) 28 ACSR 565 Deputy Commissioner of Taxation v Bayconnection (2012) 127 ALD 64; [2012] FCA 363 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473; [2008] HCA 41 Deputy Commissioner of Taxation v Buzadzic [2019] VSCA 221 Deputy Commissioner of Taxation v Chemical Trustee Ltd (No 8) (2013) 302 ALR 634; [2013] FCA 494 Deputy Commissioner of Taxation v Clark (2003) 57 NSWLR 113; [2003] NSWCA 91 Deputy Commissioner of Taxation v Doyle [2018] NSWSC 1704 Deputy Commissioner of Taxation v Warrick (No 2) (2004) 56 ATR 371; [2004] FCA 918 DIF III – Global Co-Investment Fund LP v Babcock & Brown International Pty Ltd [2019] NSWSC 527 Dorgal Holdings Pty Ltd v Buckley (1996) 22 ACSR 164 Duck v Mayeu [1892] 2 QB 511; [1891-4] All ER Rep 410 Duke Group Ltd (in liq) v Pilmer (1999) 73 SASR 64; [1999] SASC 97 Edgewater Homes Pty Ltd v Donohoe [2019] NSWSC 44 Equuscorp Pty Ltd v Glengallan Investments Pty Ltd (2004) 218 CLR 471; [2004] HCA 55 Evans v Deputy Commissioner of Taxation (2012) 89 ATR 108; [2012] NSWCA 396 Ex parte Ferguson; Re Alexander (1944) 45 SR (NSW) 64 Ex parte Good; In re Armitage (1877) 5 Ch D 46 Ex parte Ryan; Re Johnson (1943) 44 SR (NSW) 12 FAI Insurances Ltd v Pioneer Concrete Services Ltd (1987) 15 NSWLR 552 Farah Constructions Pty Ltd v Say-Dee Pty Ltd (2007) 230 CLR 89; [2007] HCA 22 Featherstone v Ashala Model Agency Pty Ltd (in liq) [2018] 3 Qd R 147; [2017] QCA 260 Federal Coke Co Pty Ltd v Federal Commissioner of Taxation (1977) 34 FLR 375; [1977] FCA 3 Federal Commissioner of Taxation and Kassem v Secatore (2012) 205 FCR 156; [2012] FCAFC 124 Federal Commissioner of Taxation v Clarke (1927) 40 CLR 246; [1927] HCA 49 Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614; [1990] HCA 3 Federal Commissioner of Taxation v Futuris Corporation Ltd (2008) 237 CLR 146; [2008] HCA 32 Federal Commissioner of Taxation v Montgomery (1999) 198 CLR 639; [1999] HCA 34 Federal Commissioner of Taxation v Stone (2005) 222 CLR 289; [2005] HCA 21 Federal Commissioner of Taxation v Tamarama Fresh Juices Australia Pty Ltd (2017) 252 FCR 471; [2017] FCAFC 154 First & Merchants National Bank of Richmond v Bank of Waverly (1938) 70 Va. 496; 197 SE 462 Fisher v Divine Homes Pty Ltd; Allen v Harb (2011) 85 ACSR 512; [2011] NSWSC 8 Fistar v Riverwood Legion and Community Club Ltd (2016) 91 NSWLR 732; [2016] NSWCA 81 Fitzgerald v FJ Leonhardt Pty Ltd (1997) 189 CLR 215; [1997] HCA 17 FJ Bloemen Pty Ltd v Commissioner of Taxation (Cth) (1981) 147 CLR 360; [1981] HCA 27 Forrest v Australian Securities and Investments Commission (2012) 247 CLR 486; [2012] HCA 39 Franklins Pty Ltd v Metcash Trading Ltd (2009) 76 NSWLR 603; [2009] NSWCA 407 Friend v Brooker (2009) 239 CLR 129; [2009] HCA 21 Gashi v Commissioner of Taxation (2013) 209 FCR 301; [2013] FCAFC 30 Gemstone Corporation of Australia Ltd v Grasso (1994) 13 ACSR 695; Hill v Rose [1990] VLR 129 General Steel Industries Inc v Commissioner for Railways (NSW) (1964) 112 CLR 125; [1964] HCA 69 George v Federal Commissioner of Taxation (1952) 86 CLR 183 George v Webb [2011] NSWSC 1608 Glandon Pty Ltd v Tilmunda Pastoral Co Pty Ltd (2008) ASAL 55-186; [2008] NSWSC 218 Gordon as liquidator of Lyon Form Pty Ltd (in Liq) v Leon Plant Hire Pty Ltd (in liq) (2015) 16 ASTLR 185; [2015] NSWSC 397 Great Investments Ltd v Warner (2016) 335 ALR 542; [2016] FCAFC 85 Gregory's Transport Pty Ltd v Ray's Haulage Pty Ltd [2008] NSWCA 333 Grimaldi v Chameleon Mining NL (No 2) (2012) 200 FCR 296; [2012] FCAFC 6 Grundt v Great Boulder Gold Mines Pty Ltd (1937) 59 CLR 641; [1937] HCA 58 Hamilton Island Enterprises Pty Ltd v Commissioner of Taxation (Cth) (1982) 1 NSWLR 113 Hampton Court Ltd v Crooks (1957) 97 CLR 367; [1957] HCA 28 Handbury v Nolan (1977) 13 ALR 339 Harplex Pty Ltd v Konstandellos (2018) 54 VR 174; [2018] VSCA 67 Harstedt Pty Ltd v Tomanek (2018) 55 VR 158; [2018] VSCA 84 Hasler v Singtel Optus Pty Ltd (2014) 87 NSWLR 609; [2014] NSWCA 266 Heperu Pty Ltd v Belle (2009) 76 NSWLR 230; [2009] NSWCA 252 HIH Insurance Ltd (in liq) v Adler [2007] NSWSC 633 Ho v Akai Pty Ltd (in liq) (2006) 247 FCR 205; [2006] FCAFC 159 Hodgkinson v Simms (1994) 117 DLR (4th) 161 Hodgson v Amcor Ltd; Amcor Ltd v Barnes (2012) 264 FLR 1; [2012] VSC 94 Holdcroft v Market Garden Produce Pty Ltd (2000) 2 Qd R 381; [2000] QCA 396 Hospital Products Ltd v United States Surgical Corporation (1984) 156 CLR 41; [1984] HCA 64 Hudak v Adams (2013) 17 BPR 32,289; [2013] NSWSC 1464 Hunter v Hanson [2014] NSWCA 263 Hydrocool Pty Ltd v Hepburn (No 4) (2011) 279 ALR 646; [2011] FCA 495 Iannuzzi v Commissioner of Taxation (2019) 268 FCR 349; [2019] FCAFC 39 In re Hodgson; Beckett v Ramsdale (1886) 31 Ch D 177 In re Schebsman; Ex Parte The Official Receiver, The Trustee v Cargo Superintendents (London) Ltd [1943] Ch 83 In the matter of Bluemine Pty Ltd (in liq) [2019] NSWSC 1474 In the matter of Colorado Products Pty Ltd (in prov liq) (2014) 101 ACSR 233; [2014] NSWSC 789 In the matters of Earth Civil Australia Pty Ltd, RCG CBD Pty Ltd, Bluemine Pty Ltd, Diamondwish Pty Ltd and Rackforce Pty Ltd (all in liq) [2020] NSWSC 293 Issitch v Worrell (2000) 172 ALR 586; [2000] FCA 477 James v Deputy Commissioner of Taxation (2008) 220 FLR 181; [2008] FMCA 1189 Jenkins v Jonkay Pty Ltd [2007] FCA 858 Jin Niu Investments Pty Ltd v Wang (No 2) [2020] NSWSC 649 Jones v Dunkel (1959) 101 CLR 298; [1959] HCA 8 Karak Rubber Co Ltd v Burden (No 2) [1972] 1 WLR 602 Kation Pty Ltd v Lamru Pty Ltd; Lewis v Nortex Pty Ltd (in liq) (2009) 257 ALR 336; [2009] NSWCA 145 Kenna & Brown Pty Ltd v Kenna (1999) 32 ACSR 430; [1999] NSWSC 533 Kinsela v Caldwell (1975) 132 CLR 458; [1975] HCA 10 Kinsela v Russell Kinsela Pty Ltd (in liq) (1986) 4 NSWLR 722 Koch Marine Inc v D'Amica Societa di Navigazione ARL [1980] 1 Lloyd's Rep 75 Krstic v Brindley [2006] NSWSC 1414 Kuhl v Zurich Financial Services Australia Ltd (2011) 243 CLR 361; [2011] HCA 11 Lactos Fresh Pty Ltd v Finishing Services Pty Ltd (No 2) [2006] FCA 748 Lampson (Australia) Pty Ltd v Fortescue Metals Group Ltd (No 3) [2014] WASC 162 Legione v Hateley (1983) 152 CLR 406; [1983] HCA 11 Lewis Securities Ltd (in liq) v Carter (2018) 355 ALR 703; [2018] NSWCA 118 Lewis v Condon (2013) 85 NSWLR 99; [2013] NSWCA 204 Lewis v Nortex Pty Ltd (In Liq); Lamru Pty Ltd v Kation Pty Ltd [2005] NSWSC 482 Li v The Herald and Weekly Times Pty Ltd (2007) Aust Torts Reports 81-887; [2007] VSC 109 Lifeplan Australia Friendly Society Ltd v Ancient Order of Foresters in Victoria Friendly Society Ltd (2017) 250 FCR 1; [2017] FCAFC 74 Lifestyle Equities CV v Santa Monica Polo Club Ltd [2020] EWHC 688 (Ch) Lipkin Gorman v Karpnale Ltd [1991] 2 AC 548 Lorrimar v Serco Sodexo Defence Services Pty Ltd [2014] NSWCA 371 Love v ASC (2000) 36 ACSR 363; [2000] WASCA 404 Macindoe v Parbery (Supreme Court (NSW), Kirby J, 17 August 1994, unrep) Macleod v R (2003) 214 CLR 230; [2003] HCA 24 Maguire & Tansey v Makaronis (1997) 188 CLR 449; [1997] HCA 23 Mair v Rio Grande Rubber Estates Ltd [1913] AC 853 Mann v Sangria Pty Ltd (2001) 38 ACSR 307; [2001] NSWSC 172 Manning v Cory [1974] WAR 60; (1974) CLC 40-140 March v E & MH Stramare Pty Ltd (1991) 171 CLR 506; [1991] HCA 12 Masterton Homes Pty Ltd v Palm Assets Pty Ltd (2009) 261 ALR 382; [2009] NSWCA 234 Maxwell v Chittick [1994] NSWCA 196 McAndrew v Federal Commissioner of Taxation (1956) 98 CLR 263; [1956] HCA 62 MCCA Asset Management Ltd v Kamata Homes Pty Ltd (Admins Appointed) (No 2) [2019] VSC 842 Meyers v Casey (1913) 17 CLR 90; [1913] HCA 50 Michael Wilson & Partners Ltd v Nicholls (2011) 244 CLR 427; [2011] HCA 48 Miles v Bull [1969] 1 QB 258 Mills v Mills (1938) 60 CLR 150; [1938] HCA 4 MIM Holdings Ltd v Federal Commissioner of Taxation (1997) 36 ATR 108 Mistmorn Pty Ltd (in liq) & Wily v Yasseen (1996) 21 ACSR 173 Moore Stephens (a firm) v Stone & Rolls Ltd (in liq) [2009] UKHL 39; [2009] 1 AC 1391 Morgan v 45 Flers Avenue Pty Ltd (1986) 10 ACLR 692 My Kinda Town Ltd v Soll (Chicago Pizza Case) [1983] RPC 15 Nadinic v Drinkwater (2017) 94 NSWLR 518; [2017] NSWCA 114 National Australia Bank Ltd v Rusu (1999) 47 NSWLR 309; [1999] NSWSC 539 Nau v Kemp & Associates Pty Ltd t/as Active Working Solutions (2010) 77 NSWLR 687; [2010] NSWCA 164 Naumcevski v Deputy Commissioner of Taxation [2019] NSWCA 72 Nelson v Nelson (1995) 184 CLR 538; [1995] HCA 25 New Cap Reinsurance Corp Ltd v AE Grant (2009) 72 ACSR 638; [2009] NSWSC 662 New Cap Reinsurance Corporation Ltd v General Cologne Re Australia Ltd [2004] NSWSC 781 New South Wales v McCloy Hutcherson Pty Ltd (1993) 43 FCR 489 Nguyen v Commissioner of Taxation (2018) 364 ALR 1; [2018] FCA 1420 Nicholls v Michael Wilson & Partners Ltd [2012] NSWCA 383 Novoship (UK) Ltd v Mikhaylyuk [2012] EWHC 3586 (Comm) Novoship (UK) Ltd v Nikitin [2014] EWCA Civ 908 O'Halloran v RT Thomas & Family Pty Ltd (1998) 45 NSWLR 262 Octavo Investments Pty Ltd v Knight (1979) 144 CLR 360 Official Trustee in Bankruptcy v Tooheys Ltd (1993) 29 NSWLR 641 Orix Australia Corporation Ltd v Moody Kiddell & Partners Pty Ltd [2005] NSWSC 1209 Pappas v New World Oil Developments (1993) 43 FCR 594 Parker v Paton (1941) 41 SR (NSW) 237 Patrick Stevedores Holdings Pty Ltd v Construction, Forestry, Maritime, Mining and Energy Union (2019) 286 IR 52; [2019] FCA 451 Pavey & Matthews Pty Ltd v Paul (1987) 162 CLR 221; [1987] HCA 5 Permanent Building Society (in liq) v Wheeler (1994) 14 ACSR 109 Permanent Trustee Co Ltd v O'Donnell (2009) 15 BR 28,1010; [2009] NSWSC 902 Personal Representatives of Tang Man Sit v Capacious Investments Ltd [1996] AC 514; 1 AII ER 193 Peter Sleiman Investments v Deputy Commissioner of Taxation (2017) 105 ATR 431; [2017] NSWCA 81 Peters v R (1998) 192 CLR 493; [1998] HCA 7 Pilmer v Duke (2001) 180 ALR 240 Pilmer v Duke Group Ltd (in liq) (2001) 207 CLR 165; [2001] HCA 31 Poole v Chubb Insurance Co of Australia Ltd [2014] NSWSC 1832 Pratten v Commissioner of Taxation [2015] FCA 1357 Pratten v Commonwealth Director of Public Prosecutions (2013) 302 ALR 329; [2013] NSWSC 594 Prentice v St George Bank Ltd (2002) 20 ACLC 923; [2002] NSWSC 358 Price v Manning (1889) 42 Ch D 372 R v Hush; Ex parte Devanny (1932) 48 CLR 487; [1932] HCA 64 R v Towey (1996) 21 ACSR 46 Raftland Pty Ltd as Trustee of the Raftland Trust v Commissioner of Taxation (2008) 238 CLR 516; [2008] HCA 21 Ramsay v BigTinCan Pty Ltd (2014) 101 ACSR 415; [2014] NSWCA 324 Re Australian Elizabethan Theatre Trust (1991) 102 ALR 681 Re Bosun Pty Ltd (in liq); Makris v Sheahan (2000) 34 ACSR 597; [2000] SASC 180 Re Cassaniti and Commissioner of Taxation [2020] AATA 3447 Re Citadel Financial Corporation Pty Ltd [2019] NSWSC 65 Re City Equitable Fire Insurance Co Ltd (1924) 19 LI L Rep 93 Re Cyberduck Software Pty Ltd (in liq) (2018) 125 ACSR 79; [2018] VSC 122 Re Dawson: Union Fidelity Trustee Co Ltd v Perpetual Trustee Co Ltd (1966) 84 WN (Pt 1) (NSW) 399; [1966] 2 NSWR 211 Re E.W.A. [1901] 2 KB 462 Re Emanuel (No 14) Pty Ltd (in liq); Macks v Blacklaw & Shadforth Pty Ltd (1997) 147 ALR 281 Re Employ (No 96) Pty Ltd (in liq) (2013) 93 ACSR 48; [2013] NSWSC 61 Re FMA Holdings Group Pty Ltd (in liq) [2018] NSWSC 2057 Re French Caledonia Travel Service Pty Ltd (in liq) (2003) 59 NSWLR 361; [2003] NSWSC 1008 Re French Caledonia Travel Service Pty Ltd (in liq) (2003) 59 NSWLR 361; [2003] NSWSC 1008 Re French Caledonia Travel Service Pty Ltd (in liq) (2003) 59 NSWLR 361; [2003] NSWSC 1008 Re Galtari Pty Ltd (in liq) [2018] NSWSC 917 Re Halt Garage (1964) Ltd [1982] 3 All ER 1016 Re HIH Insurance Ltd and HIH Casualty and General Insurance Ltd; Australian Securities and Investments Commission (ASIC) v Adler (2002) 168 FLR 253; [2002] NSWSC 171 Re Lands Allotment Company [1894] 1 Ch 616 Re Master Painters Association of Victoria Ltd; Deputy Commissioner of Taxation v Rathner (2004) 211 ALR 316; [2004] VSC 352 Re One.Tel Ltd (in liq); Australian Securities and Investments Commission v Rich (2003) 44 ACSR 682; [2003] NSWSC 186 Re Plutus Payroll Pty Ltd [2017] NSWSC 1360 Re Property Force Consultants Pty Ltd (1995) 13 ACLC 1051; [1997] 1 Qd R 300 Re RMATA Cutelli Pty Ltd (in liq) [2018] NSWSC 382 Re SSET Constructions Pty Ltd (in liq); Sims v Khattar [2010] NSWSC 102 Re Staff Benefits Pty Ltd (1979) 1 NSWLR 207 Regal (Hastings) Ltd v Gulliver [1942] 1 All ER 378 Reuter v Federal Commissioner of Taxation (1993) 111 ALR 716 REW08 Projects Pty Ltd v PNC Lifestyle Investments Pty Ltd (2017) 95 NSWLR 458; [2017] NSWCA 269 Richard Brady Franks Ltd v Price (1937) 58 CLR 112; [1937] HCA 42 Richardson v Commercial Banking Co of Sydney Ltd (1952) 85 CLR 110; [1952] HCA 8 Rinehart v Hancock Prospecting Pty Ltd (2019) 267 CLR 514; [2019] HCA 13 Roadshow Films Pty Ltd v iiNet Ltd (2012) 248 CLR 42; [2012] HCA 16 Roberts v Deputy Commissioner of Taxation (2013) 228 FCR 280; [2013] FCA 1108 Rolled Steel Products (Holdings) Ltd v British Steel Corporation [1986] Ch 246 Ronnoc Finance v Spectrum Network Systems Ltd (1997) 45 NSWLR 624 Roxborough v Rothmans of Pall Mall Australia Ltd (2001) 208 CLR 516; [2001] HCA 68 RPS v R (2000) 199 CLR 620; [2000] HCA 3 Ruffino v Grace Bros Pty Ltd [1980] 1 NSWLR 732 Russell v Federal Commissioner of Taxation (Cth) (2009) 74 ATR 466; [2009] FCA 1224 RWG Management Ltd v Commissioner for Corporate Affairs [1985] VR 385 Sangha v Baxter (2009) 52 MVR 492; [2009] NSWCA 78 Sargent v ASL Developments Ltd; Turnbull v ASL Developments Ltd (1974) 131 CLR 634; [1974] HCA 40 Schiffer v United Grocers Inc, 989 P 2d 10 (Or, 2006) Selangor United Rubber Estates Ltd v Craddock (No 3) [1968] 1 WLR 1555 Selig v Wealthsure Pty Ltd (2015) 255 CLR 661; [2015] HCA 18 Seymour v ABC (1977) 19 NSWLR 219 Sgro v Australian Associated Motor Insurers Ltd (2015) 91 NSWLR 325; [2015] NSWCA 262 Shafron v Australian Securities and Investments Commission (2012) 247 CLR 465; [2012] HCA 18 Sharma v Insurance Australia Ltd t/as NRMA Insurance [2017] NSWCA 307 Sheahan v Thompson (No 2) [2015] NSWSC 871 Simionato Holdings Pty Ltd v Commissioner of Taxation (Cth) (No 2) (1995) 60 FCR 375 Singtel Optus Pty Ltd v Almad Pty Ltd [2013] NSWSC 1427 Skalkos v Smiles [2006] NSWSC 192 Skouloudis Group Pty Ltd (in liq) v Planet Enterprizes Pty Ltd (2002) 41 ACSR 369; [2002] NSWSC 239 Sky Channel Pty Ltd v Tszyu [2000] NSWSC 838 Smith v Jenkins (1970) 119 CLR 397; [1970] HCA 2 Snow v Deputy Commissioner of Taxation (1987) 14 FCR 119 Song v Ying (2010) 79 NSWLR 442; [2010] NSWCA 237 Sotiros Shipping Inc and Aeco Maritime SA v Sameiet Solholt [1983] 1 Lloyd's Rep 605 Southgate Investment Funds Ltd v Deputy Commissioner of Taxation (2013) 211 FCR 274; [2013] FCAFC 10 Spies v R (2000) 201 CLR 603; [2000] HCA 43 Standard Chartered Bank of Australia Ltd v Antico (1995) 38 NSWLR 290 Stefanovski v Digital Central Australia (Assets) Pty Ltd [2018] FCAFC 31 Stratti Ocean & Earthworks Pty Ltd v Deputy Commissioner of Taxation [2003] NSWSC 509 Sturt v Farran (Bishop of Newcastle) [2012] NSWSC 400 Swindle v Harrison [1997] 4 All ER 705 Symond v Gadens Lawyers Sydney Pty Ltd (2013) 96 ATR 658; [2013] NSWSC 955 Target Holdings Ltd v Redferns [1996] AC 421 Taxa Australia Pty Ltd v G Wang (2018) 130 ACSR 531; [2018] NSWSC 1412 The Commonwealth v Verwayen (1990) 170 CLR 394; [1990] HCA 39 Thomas v Arthur Hughes Pty Ltd (2015) 107 ACSR 443; [2015] NSWSC 1027 Thompson v Australian Capital Television Pty Ltd (1996) 186 CLR 574; [1996] HCA 38 Thompson v Harrison (1787) 2 Bro CC 164; 29 ER 94 Tim Barr Pty Ltd v Narui Gold Coast Pty Ltd [2008] NSWSC 1070 Tosich Construction Pty Ltd (in liq) v Tosich (1997) 23 ACSR 466 Trade Practices Commission v Australian Meat Holdings Pty Ltd (1988) 83 ALR 299 Trade Practices Commission v Mobil Oil Australia Ltd (1984) 55 ALR 527 Trade World Enterprises Pty Ltd v Deputy Commissioner of Taxation (Cth) (2006) 64 ATR 316; [2006] VSCA 191 Trilogy Funds Management Ltd v Sullivan (No 2) (2015) 331 ALR 185; [2015] FCA 1452 Trimcoll Pty Ltd v Deputy Commissioner of Taxation [2007] NSWCA 307 Turner v O'Bryan-Turner [2021] NSWSC 5 Tyco Australia Pty Ltd v Optus Networks Pty Ltd [2004] NSWCA 333 Tyneside Property Management Pty Ltd v Hammersmith Management Pty Ltd [2013] NSWSC 635 Tyneside Property Management Pty Ltd v Hammersmith Management Pty Ltd (2014) 103 ACSR 201; [2014] NSWCA 417 UBS AG v Tyne (2018) 265 CLR 77; [2018] HCA 45 UK Communications Ltd v Nahim [2010] EWHC 1691 (Ch) Ultraframe (UK) Ltd v Fielding; Northstar Systems Ltd v Fielding [2005] All ER (D) 397 (Jul); [2005] EWHC 1638 (Ch) United Group Resources Pty Ltd v Calabro (No 5) (2011) 198 FCR 514; [2011] FCA 1408 United States Surgical Corporation v Hospital Products International Pty Ltd [1982] 2 NSWLR 766 Vacuum Oil Co Pty Ltd v Wiltshire (1945) 72 CLR 319; [1945] HCA 37 Van Reesema v Flavel (1992) 7 ACSR 225; 10 ACLC 291 Vasudevan (as joint and several liquidator of Wulguru Retail Investments Pty Ltd) (in liq) v Becon Constructions (Australia) Pty Ltd (2014) 97 ACSR 627; [2014] VSCA 14 V-Flow Pty Ltd v Holyoake Industries (Vic) Pty Ltd (2013) 296 ALR 418; [2013] FCAFC 16 Vines v Australian Securities and Investments Commission (ASIC) (2007) 73 NSWLR 451; [2007] NSWCA 75 Vocisano v Vocisano (1974) 130 CLR 267 VR Dye & Co v Peninsula Hotels Pty Ltd (in liq) (1999) 32 ACSR 27; [1999] VSCA 60 Vrisakis v Australian Securities Commission (1993) 9 WAR 395 Wah Tat Bank Ltd v Chan Cheng Kum [1975] AC 507 Walker v Bowry (1924) 35 CLR 48; [1924] HCA 28 Walker v Corboy (1990) 19 NSWLR 382 Waltons Stores (Interstate) Ltd v Maher (1988) 164 CLR 387; [1988] HCA 7 Wambo Coal Pty Ltd v Ariff (2007) 63 ACSR 429; [2007] NSWSC 589 Warman International Ltd v Dwyer (1995) 182 CLR 544; [1995] HCA 18 Warner v Hung; Re Bellpac Pty Ltd (recs and mgrs apptd) (in liq) (No 2) (2011) 297 ALR 56; [2011] FCA 1123 Watson v Foxman (1995) 49 NSWLR 315 Welcome Homes Real Estate Pty Ltd v Ziade Investments Pty Ltd (in liq) [2007] NSWCA 167 Wentworth v Lloyd (1864) 10 HL Cas 589; 11 ER 1154 Western Gold Mines NL v Commissioner of Taxation (WA) (1938) 59 CLR 729; [1938] HCA 5 White v Overland [2001] FCA 1333 Wilkie v McCalla (No 3) [1905] VLR 278 Wily v King [2010] NSWSC 35 Woodgate v Davis (2002) 55 NSWLR 222; [2002] NSWSC 616 Woodgate v Fawcett (2008) 67 ACSR 611; [2008] NSWSC 868 XL Petroleum (NSW) Pty Ltd v Caltex Oil (Australia) Pty Ltd (1985) 155 CLR 448; [1985] HCA 12 Yeo v Freeman (2018) 55 VR 334; [2018] VSC 448 Yeshiva Properties No 1 Pty Ltd v Marshall (2005) 219 ALR 112; [2005] NSWCA 23 Youyang Pty Ltd v Minter Ellison Morris Fletcher (2003) 212 CLR 484; [2003] HCA 15 Texts Cited: Austin Dr Robert and Black J - Austin & Black's Annotations to the Corporations Act (LexisNexis Australia) Dal Pont and Chalmers, Equity and Trusts in Australia (4th ed, 2007, Lawbook Co) Elliot, S and C Mitchell, "Remedies for Dishonest Assistance" (2004) 67(1) Modern Law Review 16 Evidence (Interim) Report (Australian Law Reform Commission Report 26, August 1985) Ford, Harold - WA Lee et al, The Law of Trusts: Ford and Lee Gummow, Professor - "Knowing assistance" (2013) 87(5) Australian Law Journal 311 Gurr, Alison - "Accessory Liability and Contribution, Release and Apportionment" (2010) 34(2) Melbourne University Law Review 481 Halsbury's Laws of Australia, vol 135 Hayton, D, Matthews, P and Mitchell, C - Underhill and Hayton Law of Trusts and Trustees (19th ed, 2016, LexisNexis) Heydon, JD, MJ Leeming, PG Turner, Meagher, Gummow & Lehane's Equity: Doctrines and Remedies (5th ed, 2015, LexisNexis Butterworths) Jacobs' Law of Trusts in Australia (7th ed, 2006) Jacobs' Law of Trusts in Australia (8th ed, 2016, LexisNexis Butterworths) Mason and Carter, Mason & Carter's Restitution Law in Australia (1st ed, 1995, LexisNexis Butterworths) McGregor, H, McGregor on Damages (19th ed 2014, Sweet & Maxwell) Mitchell, Professor - "Assistance" in P Birks and A Pretto (eds), Breach of Trust (2002, Hart Publishing) NSW, Law Reform Commission, Report on Supreme Court Procedure, (1969) Robert Goff and Gareth Jones, Law of Restitution (2nd ed, 1978, London Sweet & Maxwell) Scott, Austin W and Fratcher, William F - Scott on Trusts, (4th ed, 1988, Aspen Law & Business) The Evidence (Interim) Report of the Australian Law Reform Commission (ALRC Report 26, August 1985) Tucker, Lynton, Nicholas Le Poidevin and James Brightwell, Lewin on Trusts (19th ed, 2015, Thompson Reuters) Underhill, Arthurn - Underhill and Hayton: Law Relating to Trusts and Trustees (15th ed, 1995, Butterworths) William, Glanville - Joint Torts and Contributory Negligence (1951, Stevens & Sons Ltd) Category: Principal judgment Parties: Earth Civil Australia Proceeding (2016/00194955) Mitchell Warren Ball in his capacity as liquidator of Earth Civil Australia Pty Ltd (in liq) (First Plaintiff) Earth Civil Australia Pty Ltd (in liq) (Second Plaintiff) Michael Abou-Antoun (First Defendant) (see attached Schedule of Parties)