Re Plutus Payroll Pty Ltd 13

[2017] NSWSC 1360

Supreme Court of New South Wales

Australia - New South Wales

9th October, 2017

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Fourteen Consulting Services Pty Ltd (in liq) v AOB Holding Pty Ltd (in liq) (No 3)	[2024] FCA 146	Federal Court of Australia	Australia - Commonwealth	22 Feb 2024	AustLII
Fourteen Consulting Services Pty Ltd (in liquidation) v AOB Holding Pty Ltd (in liquidation) (No 2)	[2023] FCA 1684	Federal Court of Australia	Australia - Commonwealth	20 Dec 2023	AustLII	2
Hall v CAP Security Services Pty Ltd, In the matter of CAP Security Services Pty Ltd	[2023] FCA 1237	Federal Court of Australia	Australia - Commonwealth	29 Aug 2023	AustLII
Devmin International Pty Ltd v Belconnen Developments Pty Ltd	[2022] QSC 186	Supreme Court of Queensland	Australia - Queensland	19 Oct 2022	AustLII	3
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 of New South Wales	Australia - New South Wales	6 Aug 2021	AustLII	25
Re Ryals Hotel Pty Ltd	[2020] NSWSC 1906; (2020) 149 ACSR 626	Supreme Court of New South Wales	Australia - New South Wales	21 Dec 2020	AustLII	6
Re MSB Capital Holdings Pty Ltd	[2020] VSC 775	Supreme Court of Victoria	Australia - Victoria	25 Nov 2020	AustLII	2
Chen v Kornucopia Pty Ltd (No 1); Madgwicks v Efektiv Pty Ltd	[2019] VSC 756; (2019) 59 VR 305; 349 FLR 35	Supreme Court of Victoria	Australia - Victoria	19 Nov 2019	AustLII	24
Re Plutus Payroll Australia Pty Ltd (in liq)	[2019] NSWSC 1171; (2019) 139 ACSR 536	Supreme Court of New South Wales	Australia - New South Wales	6 Sep 2019	AustLII	16
CLK Kitchens & Joinery Pty Ltd v Commissioner of Taxation	[2019] FCA 1086; (2019) 268 FCR 166	Federal Court of Australia	Australia - Commonwealth	12 Jul 2019	AustLII	4
Deputy Commissioner of Taxation v Melking Holdings Pty Ltd	[2019] FCA 988; (2019) 137 ACSR 411	Federal Court of Australia	Australia - Commonwealth	21 Jun 2019	AustLII	14
Deputy Commissioner of Taxation v Armstrong Scalisi Holdings Pty Ltd	[2019] NSWSC 129; (2019) 343 FLR 374; (2019) 109 ATR 606	Supreme Court of New South Wales	Australia - New South Wales	22 Feb 2019	AustLII	7
Re Plutus Payroll Australia Pty Ltd	[2017] NSWSC 1854	Supreme Court of New South Wales	Australia - New South Wales	14 Dec 2017	AustLII	9

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Corporations Act 2001 (Cth)	s95A, s459C, s459F, s459G, s459P, s459Q, s459T, s461, s466
Fringe Benefits Tax Assessment Act 1986 (Cth)	s40, s72
Income Tax Assessment Act 1936 (Cth)	s166A
Superannuation Guarantee (Administration) Act 1992 (Cth)	s1, s5, s10, s36, s37, s46
Taxation Administration Act 1953 (Cth)	s1, s5, s10, s12, s15, s45
Uniform Civil Procedure Rules 2005 (NSW)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Re Plutus Payroll Australia Pty Ltd	[2017] NSWSC 1041	Supreme Court of New South Wales	Australia - New South Wales	9 Jun 2017	AustLII	8
Simpson v CT Partners Australia Pty Ltd	[2015] FCA 1191	Federal Court of Australia	Australia - Commonwealth	6 Nov 2015	AustLII	3
In the matter of Lorang Contractors Pty Ltd	[2015] NSWSC 1435	Supreme Court of New South Wales	Australia - New South Wales	15 May 2015	AustLII	2
Southgate Investment Funds Ltd v Deputy Commissioner of Taxation	[2013] FCAFC 10; (2013) 211 FCR 274; (2013) 90 ATR 253	Federal Court of Australia	Australia - Commonwealth	12 Feb 2013	AustLII	40
Equititrust Ltd v Willaire Pty Ltd	[2012] QSC 206	Supreme Court of Queensland	Australia - Queensland	9 Aug 2012	AustLII	13
Deputy Commissioner of Taxation v Bayconnection Property Developments Pty Ltd	[2012] FCA 363; (2012) 127 ALD 64; (2012) 90 ATR 24	Federal Court of Australia	Australia - Commonwealth	16 Apr 2012	AustLII	26
Surdex Steel Pty Ltd v GB Manufacturing Pty Ltd	[2012] VSC 90; (2012) 260 FLR 383	Supreme Court of Victoria	Australia - Victoria	13 Mar 2012	AustLII	3
Transtar Linehaul Pty Ltd v Deputy Commissioner of Taxation	[2011] FCA 856; (2011) 196 FCR 271; (2011) 84 ATR 518	Federal Court of Australia	Australia - Commonwealth	5 Aug 2011	AustLII	11
Golden Plantation Pty Ltd v TQM Design and Construct Pty Ltd	[2010] NSWSC 1453	Supreme Court of New South Wales	Australia - New South Wales	15 Dec 2010	AustLII	9
Woodgate v Garard Pty Ltd	[2010] NSWSC 508; (2010) 239 FLR 339; (2010) 78 ACSR 468; 28 ACLC 10-031; (2010) 78 ASCR 468	Supreme Court of New South Wales	Australia - New South Wales	24 May 2010	AustLII	59
Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd	[2008] HCA 41; (2008) 237 CLR 473; (2008) 248 ALR 693; (2008) 82 ALJR 1411; (2008) 67 ACSR 593; (2008) 69 ATR 357; [2008] ATC 20-045; (2008) 26 ACLC 880	High Court of Australia	Australia - Commonwealth	3 Sep 2008	AustLII	234
Australian Beverage Distributors v The Redrock Co	[2008] NSWSC 3; (2008) 26 ACLC 74	Supreme Court of New South Wales	Australia - New South Wales	23 Jan 2008	AustLII	23
Missing Link Network Integration Pty Ltd v Keene Consulting International Pty Ltd	[2007] NSWSC 1377	Supreme Court of New South Wales	Australia - New South Wales	26 Nov 2007	AustLII	7
Perovich v ASIC	[2005] QCA 456; (2005) 56 ACSR 303	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	9 Dec 2005	AustLII	9
Sim v Ravenswood Resort Pty Ltd (Receivers and Managers Appointed)	[2003] WASC 121	Supreme Court of Western Australia	Australia - Western Australia	23 Jun 2003	AustLII	4
Bluehaven Transport Pty Ltd v Commissioner of Taxation	[2000] QSC 268; (2000) 157 FLR 26	Supreme Court of Queensland	Australia - Queensland	circa 2000	AustLII	19
Commissioner of State Revenue (Vic) v Roy Morgan Research Centre Pty Ltd	(1997) 24 ACSR 73; 15 ACLC 1021		Australia	circa 1997	LexisNexis AU	10
Pinn v Barroleg Pty Ltd	(1997) 138 FLR 417; (1997) 23 ACSR 541; 15 ACLC 757		Australia	circa 1997	Legal Online / Westlaw	15
FP Leonard Advertising Pty Ltd v KD Travel Service Pty Ltd	(1993) 12 ACSR 136; 11 ACLC 1		Australia	circa 1993	LexisNexis AU	32
Just Juice Corporation Pty Ltd v Murrayland Fruit Juice Pty Ltd	(1990) 2 ACSR 541; 8 ACLC 816		Australia	circa 1990	LexisNexis AU	4
Taylors Industrial Flooring Ltd v M & H Plant Hire (Manchester) Ltd	[1990] BCLC 216		United Kingdom	circa 1990	LexisNexis	16
James v Deputy Commissioner of Taxation	[1957] HCA 36; (1957) 97 CLR 23	High Court of Australia	Australia - Commonwealth	10 Jun 1957	AustLII	32
Cameron v Cole	[1944] HCA 5; (1944) 68 CLR 571; [1944] ALR 130; 13 ABC 141; (1944) 17 ALJR 397	High Court of Australia	Australia - Commonwealth	23 Mar 1944	AustLII	612
Re Smith; Ex parte Commissioners of Taxation	[1908] NSWStRp 49; (1908) 8 SR (NSW) 246; 25 WN (NSW) 92	Supreme Court of New South Wales	Australia - New South Wales	15 Jun 1908	AustLII	30
(1906) 26 NZLR 47	(1906) 26 NZLR 47; (1906) 8 GLR 489		New Zealand	circa 1906	LexisNexis	2
In Re Shields Marine Insurance Association	[1868] UKLawRpEq 57; 5 Eq 368		United Kingdom	13 Mar 1868	CommonLII	7
Re Shields Marine Association	(1867) 16 WR 69; 17 LT 308		United Kingdom	circa 1867		4

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