In the matter of Plutus Payroll Pty Limited & others [2017] NSWSC 1360

Supreme Court New South Wales

Medium Neutral Citation: In the matter of Plutus Payroll Pty Limited & others [2017] NSWSC 1360 Hearing dates: 26 September 2017 Date of orders: 09 October 2017 Decision date: 09 October 2017 Before: Brereton J Decision: Order that the defendant companies be wound up. Catchwords: CORPORATIONS – external administration – winding up – winding up in insolvency – creditor's statutory demand – whether presumption of insolvency may be relied on where non-compliance with statutory demand occurs after institution of winding up proceedings – held, it can.

TAXES AND DUTIES – whether a winding up proceeding is a proceeding to recover an amount of a tax-related liability under (CTH) Taxation Administration Act 1953, Sch 1, s 255-45(1) – held, it is.

CORPORATIONS – external administration – winding up – winding up in insolvency – actual insolvency – where existence of unpaid taxation liabilities proven – where many defendants owe employee entitlement debts – where many unrelated statutory demands not complied with – apparent absence of cash of property to meet liabilities – held, relevant defendants wound up in insolvency. Legislation Cited: (CTH) A New Tax System (Goods and Services Tax) Act 1999, s 33-3, s 33-5 (CTH) Corporations Act 2001, s 459C(2), s 459F, s 459P, s 459Q, s 459T, s 461(1)(k), s 466(2) (CTH) Fringe Benefits Tax Assessment Act 1986, s 72 (CTH) Income Tax Assessment Act 1936, s 166A (CTH) Superannuation Guarantee (Administration) Act 1992, s 36, s 37, s 46 (CTH) Taxation Administration Act 1953, Sch 1, s 12-35, s 155-5, s 250-10, s 255-1, s 255-5, s 255-45, s 268-20, s 268-40, s 284-75, s 298-15, 350-10(1) (NSW) Uniform Civil Procedure Rules 2005, r 6.19, r 19.2(4) Cases Cited: Australian Beverage Distributors v The Redrock Co [2008] NSWSC 3 Bluehaven Transport Pty Ltd v DCT (2000) 157 FLR 26 Commissioner of Revenue (Vic) v Roy Morgan Research Centre Pty Ltd (1997) 24 ACSR 73 Deputy Commissioner of Taxation v Bayconnection Property Developments Pty Ltd [2012] FCA 363 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473 Equititrust Limited v Willaire Pty Ltd [2012] QSC 206 FP Leonard Advertising Pty Ltd v KD Travel Service Pty Ltd (1993) 12 ACSR 136 Golden Plantation Pty Ltd v TQM Design and Construct Pty Ltd [2010] NSWSC 1453 James v Deputy Commissioner of Taxation (1957) 97 CLR 23 Just Juice Corporation Pty Ltd v Murrayland Fruit Juice Pty Ltd (1990) 2 ACSR 541 Lorang Contractors Pty Ltd, In the matter of [2015] NSWSC 1435 Missing Link Network Integration Pty Ltd v Keene Consulting International Pty Ltd [2007] NSWSC 1377 Perovich v ASIC [2005] QCA 456 Pinn v Barroleg Pty Ltd (1997) 138 FLR 417 Plutus Payroll Australia Pty Limited, In the matter of [2017] NSWSC 1041 Sim v Ravenswood Resort Pty Ltd [2003] WASC 121 Simpson v CT Partners Australia Pty Ltd [2015] FCA 1191 Southgate Investment Funds Ltd v DCT (2013) 211 FCR 274 Surdex Steel Pty Ltd v GB Manufacturing Pty Ltd [2012] VSC 90 Taylor Industrial Flooring Ltd v M&H Plant Hire (Manchester) Pty Ltd [1990] BCLC 216 The Gilbert Machinery Company (No 1), Re (1906) 26 NZLR 47 Transtar Linehaul Pty Ltd v DCT (2011) 196 FCR 271 W Carter Smith; Ex parte The Commissioners of Taxation, Re (1908) 8 SR (NSW) 246 Woodgate v Garard Pty Ltd (2010) 239 FLR 339; (2010) 78 ACSR 468; [2010] NSWSC 508 Category: Principal judgment Parties: Deputy Commissioner of Taxation (plaintiff) Plutus Payroll Pty Ltd (first defendant) PPA Contractors Australia Pty Ltd (second defendant) PPA Services Australia Pty Ltd (third defendant) PP AUS Holdings Pty Ltd (fourth defendant) PP Australia NSW Pty Ltd (fifth defendant) PP Services (WA) Pty Ltd (sixth defendant) PPA (SA) Pty Ltd (seventh defendant) PPA NT Pty Ltd (eighth defendant) RAM Enterprises Australia Pty Limited (ninth defendant) SAI Solutions Australia Pty Limited (tenth defendant) BRW Services Pty Ltd (twelfth defendant) Representation: Counsel: J. White w T. Prince (plaintiff)