PTBS and Commissioner of Taxation (Practice and procedure)
[2025] ARTA 1262
Citation 1
(Para 15)
…td v Century 21 Australasia Pty Ltd (1994) 12 ACLC 111,113; Classic Ceramic Importers v Ceramica Antiga SA (1994) 12 ACLC 334, 339.…
In the matter of Growthbuilt Pty Limited
[2024] NSWSC 1418
Citation 2
…tting claim is to be deducted from the admitted total to ascertain the substantiated amount [ Classic Ceramic Importers Pty Ltd v Ceramic Antiga SA (1994) 13 ACSR 263], that applies only to the extent that the offsetting claim is genuine. Thus a company relying on an offsetting claim must adduce evidence that enables…
Bird in the Hand 2 Pty Ltd v S&K Johnson Construction Pty Ltd
[2024] NSWSC 560
Citation 3
(Para 41)
…de that the making of an application to set aside the statutory demand is defensive in nature . [3] 3. Classic Ceramic Importers v Ceramica Antiga SA (1994) 13 ACSR 263 at 267; see also Aurora Networks v Helbedl [2013] FCA 632.…
Gensco Laboratories, LLC v Care A2 Plus Pty Ltd (receiver appointed) (No 2)
[2024] FCA 23
Citation 4
(Para 5)
…In Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263, Young J adopted the test in Visco v Minter [1969] 2 All ER 714, which is expressed by Ormrod J at 716 as follows: The principle seems to be that where a defendant counter-attacks on the same front on which he is being attacked by the plaint…
Mulwala Hotel Group Pty Ltd v Nyora1 Pty Ltd
[2023] NSWSC 1514
Citation 5
…e plaintiff is the ‘aggressor’, security will not normally be ordered; see, for example, Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263. In Prynew Pty Ltd v Nemeth [2010] NSWCA 94 , Beazley JA said at [20]: ‘Whether a plaintiff is participating in proceedings defensively is a factor to be t…
In the matter of Macarthur Projects Pty Ltd
[2021] NSWSC 1705
Citation 6
…etting claim is to be deducted from the admitted total to ascertain the substantiated amount [ Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263], that applies only to the extent that the offsetting claim is genuine. Thus a company relying on an offsetting claim must adduce evidence that enabl…
Re Savemore Wholesale Pty Ltd
[2021] NSWSC 307
Citation 7
…ting claim is to be deducted from the admitted total to ascertain the substantiated amount [ Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263], that applies only to the extent that the offsetting claim is genuine. Thus a company relying on an offsetting claim must adduce evidence that enables…
Energy City Qatar Holding Company v Hub Street Equipment Pty Ltd
[2020] FCA 1033
Citation 8
(Para 9)
…s: Interwest Ltd v Tricontinental Corporation Ltd (1991) 9 ACLC 1218 at [627]. Further, in Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263, Young J adopted a test which was stated in Visco v Minter [1969] 2 All ER 714 in the following terms: The principle seems to be that where a defendant c…
Business Innovation Pty Ltd v Maddison Morgan and Bailey Pty Ltd
[2018] NSWSC 1523
Citation 9
…il Procedure Act 2005 (NSW), s 14 International Arbitration Act 1974 (Cth) Uniform Civil Procedure Rules 2005 (NSW), r 7.1 Cases Cited: Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ASCR 263 Connectland Pty Ltd v Porthaven Pty Ltd [2011] NSWSC 616 Damjanovic v Maley (2002) 55 NSWLR 149; [2002] NSWCA 230 DB Mahaffy & Associates Pty Ltd v Mah…
Complete Hire and Sales Pty Ltd v Terrafirma Constructions Pty Ltd [No 2]
[2018] WASCA 111
Citation 10
(Para 9)
…01, 605, cited with approval in 20*20 Pty Ltd v D&G Developments Pty Ltd [2009] WASC 343 [15]; Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263, 269 - 70; Ozone Manufacturing Pty Ltd v Deputy Commissioner of Taxation [2006] SASC 91; (2006) 94 SASR 269 [49]; Britten-Norman Pty Ltd v Analysis &…
In the matter of Erma Properties Pty Limited
[2017] NSWSC 1748
Citation 11
…ting claim is to be deducted from the admitted total to ascertain the substantiated amount [ Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263], that applies only to the extent that the offsetting claim is genuine. Thus a company relying on an offsetting claim must adduce evidence that enables…
Re Datlas-Rahme Construction Pty Ltd
[2016] NSWSC 1833
Citation 12
…ting claim is to be deducted from the admitted total to ascertain the substantiated amount [ Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263], that applies only to the extent that the offsetting claim is genuine. Thus a company relying on an offsetting claim must adduce evidence that enables…
Dream Money Pty Ltd v Bernhard
[2016] WASCA 193
Citation 13
…Norman Pty Ltd v Analysis & Technology Australia Pty Ltd [2013] NSWCA 344; (2013) 85 NSWLR 601 Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263 Diploma Construction (WA) Pty Ltd v KPA Architects Pty Ltd [2014] WASCA 91 Durkan v Sandbank Holdings Pty Ltd [2008] WASCA 249 Edge Technology Pty Lt…
Aus Asia Minerals Ltd v Ball
[2015] WASCA 251 (S)
Citation 14
…622 Aurora Networks Pty Ltd v Halbedi; In the Matter of Aurora Networks Pty Ltd [2013] FCA 632 Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263 Dagenham Nominees Pty Ltd trading as Banwell Marine Service v Gary Shanks [2011] SASC 163; (2011) 110 SASR 577 Pravenkav Group Pty Ltd v Diploma Cons…
Aus Asia Minerals Ltd v Ball
[2015] WASCA 251
Citation 15
(Para 7)
…a Networks Pty Ltd v Halbedi; In the Matter of Aurora Networks Pty Ltd [2013] FCA 632 [16] Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263.…
Re J Group Constructions Pty Ltd
[2015] NSWSC 1607
Citation 16
…etting claim is to be deducted from the admitted total to ascertain the substantiated amount [ Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263], that applies only to the extent that the offsetting claim is genuine. Thus a company relying on an offsetting claim must adduce evidence that enabl…
Re Douglas Aerospace Pty Ltd
[2015] NSWSC 167
Citation 17
(Para 40)
…setting claim is to be deducted from the admitted total to ascertain the substantiated amount [Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263], that applies only to the extent that the offsetting claim is genuine. Thus a company relying on an offsetting claim must adduce evidence that enabl…
Token Imports Pty Limited v Tex n Jean Pty Limited;Airbait Pty Limited v Tex n Jean Pty Limited;Airbait Pty Limited v Philip Haron Smouha
[2014] NSWSC 806
Citation 18
(Para 24)
…In Visco v Minter [1969] P 82 Ormerod J stated in a passage subsequently quoted with approval by Young J in Classic Ceramic Importers Pty Limited v Ceramica Antiga SA (1994) 12 ACLC 334: " The principle seems to be that where a defendant counter-attacks on the same front on which he is being attacked by the plaintiff, it will be regarded as a defensive manoeuvre.…
Caringbah Business and Sports Club Ltd v Caringbah Investments Pty Ltd
[2014] NSWSC 548
Citation 19
(Para 1)
…not the plaintiff is the "aggressor", security will not normally be ordered; see, for example, Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263.…
Viscariello v Livesey & Anor
[2014] SASCFC 40
Citation 20
…of New South Wales & Federal Airports Corporations v Citizens Airport Environment Association Inc (Third Runway Case) (1992) 83 LGERA 107; Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263; Smail v Burton; Re Insurance Associates Pty Ltd (in liq) [1975] VR 776, discussed. Legal Practitioners Disciplinary Tribunal (Full Bench) Action N…
In the matter of Express Direct Services Pty Limited
[2014] NSWSC 1494
Citation 21
(Para 1)
…ting demand. It is accepted that an offsetting demand can include an unliquidated demand [ Classic Ceramic Importers Pty Limited v Ceramic Antigua SA (1994) 13 ACSR 263], although the claim must be one that is capable of being quantified as an amount of money, [ Chase Manhattan Bank Australia Limited v Oscty Pty Limi…
Aurora Networks Pty Ltd v Halbedl; In the Matter of Aurora Networks Pty Ltd
[2013] FCA 632
Citation 22
(Para 18)
…gamated Mining , at 329. It is interesting to note that in Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263; 12 ACLC 334 Young J in the Supreme Court of New South Wales ordered the server of a statutory demand to give security to the plaintiff applying to set it aside. His Honour said: Commer…
LRSM Enterprises Pty Ltd v Zurich Australia Insurance Ltd
[2013] NSWSC 324
Citation 23
(Para 1)
…tutory demand where a plaintiff has commenced proceedings to set aside a statutory demand: Classic Ceramic Importers Pty Limited v Ceramica Antiga SA (1994) 13 ACSR 263. I do not consider that an insurer who denies a claim on the basis of the alleged involvement of the insured in causing the damage that gives rise to…
Site Accommodation Pty Ltd v Resource Engineering and Design Pty Ltd
[2011] WADC 41
Citation 24
(Para 8)
…s defensive or offensive in nature should be considered in a realistic commercial sense: see Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263, 266; D S Parklane Developments Pty Ltd v Korea First Finance Ltd (Unreported, NSWSC, 20 August 1997). Security will generally not be ordered to be pro…
Apex Gold Pty Ltd v Atlas Copco Australia Pty Ltd
[2011] WASC 49
Citation 25
(Para 6)
…] Ch 431, 438 (Lord Hanworth MR); Re Smith; Ex parte Chesson (1992) 106 ALR 359, 363 (Hill J); Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263, 269 (Young J). As the definition of 'offsetting claim' makes clear, the offsetting claim need not arise out of the same transaction or circumstances…
Porter v Australian Prudential Regulations Authority
[2009] FCA 1148
Citation 26
(Para 9)
…inciple has been widely applied in a variety of circumstances which include statutory demands: Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263.…
Super Choice Now Pty Ltd (ACN 122 134 703) v BrisConnections Management Company Ltd (ACN 128 614 291)
[2009] FCA 1026
Citation 27
(Para 18)
…al nature of the statutory process to set aside a statutory demand was explained by Young J in Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263 at 267 in the following terms: “… The court does not have to consider questions of solvency or abuse of process, it merely has to focus on the matter…
Public Transport Ticketing Corporation v Integrated Transit Solutions Ltd
[2009] NSWSC 54
Citation 28
…(1974) 1 ACLR 301 Caruso Australia Pty Ltd v Portec (Aust) Pty Ltd (1984) 8 ACLR 818 Classic Ceramic Importers Pty Limited v Ceramica Antiga SA (1994) 13 ACSR 263 Gentry Bros Pty Ltd v Wilson Brown & Associates Pty Ltd (1992) 8 ACSR 405 Grant v The Banque Franco-Egyptienne (1876) 1 CPD 143 Green (as Liquidator of Ari…
Mabrouk Minerals Pty Ltd v Mabrouk Holdings Ltd
[2008] WASC 132
Citation 29
(Para 5)
…s defensive or offensive in nature should be considered in a realistic commercial sense: see Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263, 266; D S Parklane Developments Pty Ltd v Korea First Finance Ltd (Unreported, NSWSC, 20 August 1997).…
Canpoint International Pty Limited v Anar International Pvt Ltd
[2008] FCA 4
Citation 30
(Para 18)
…iddle East Trading Consultants Pty Ltd (No 2) (1994) 122 ALR 717, per Young J at 722; see also Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263 at 270.…
Ozone Manufacturing Pty Ltd v Deputy Commissioner of Taxation
[2006] SASC 91
Citation 31
(Para 3)
…so Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263 at 269. As Lindgren J noted in Chase Manhattan Bank Australia Ltd v Oscty Pty Ltd (1995) 17 ACSR 128 at 135, the definition of the expression “offsetting claim” is expressed in words of the widest import and is not limited to a claim of a ki…
Bryjed Pty Ltd v Golden Prawn Holdings Pty Ltd & Anor
[2005] NTSC 65
Citation 32
…[21] An order granting security for costs is discretionary – Classic Ceramic Importers v Ceramica Antiga SA (1994) 12 ACLC 549.…
Go Exports Pty Ltd v Livestock Shipping Services Pty Ltd
[2004] WASC 182
Citation 33
(Para 6)
…iction notwithstanding that it may temporarily be within the jurisdiction - RSC O 25 r 2(a) - Classic Ceramic Importers Pty Ltd v Ceramica Antigua SA (1994) 13 ACSR 263.…
SP Hay Pty Ltd v Allcorp Pty Ltd
[2004] WASC 77
Citation 34
…980297; 2 June 1998 Brolec Nominees Pty Ltd v Norwich Union Life Australia Ltd [2002] WASC 153 Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263 FFE Minerals Australia Pty Ltd v Mining Australia Pty Ltd (2000) 22 WAR 241 Go Export Pty Ltd v Livestock Shipping Services Pty Ltd [2003] WASC 218 I…
Australian Aloe Limited v Export Growth Finance Pty Limited and Australian Aloe Marketing Limited
[2003] NSWSC 252
Citation 35
…g claim and the character of the demand. LEGISLATION CITED: Corporations Act 2001 CASES CITED: Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 623 Eyota v Havane (1994) 12 ACSR 785 Mibor Investments Pty Limited v Commonwealth Bank of Australia (1993) 11 ACSR 362 PCH Group Limited v Hallbridge Pt…
Eastland Technology Australia Ltd v Whisson
[2003] WASC 54
Citation 36
…A 59 Barclays Australia v Mike Gaffikin Marine (1996) 14 ACLC 1367 Buddies Liquor Pty Ltd v Wah Lai Investment (Australia) Pty Ltd (2001) 19 ACLC 855 Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 12 ACLC 334 Eden Bay Pty Ltd v Bennett & Co (1997) 15 ACLC 1634 Equuscorp Pty Ltd v Perpetual Trustees WA Ltd (1998) 16 ACLC 12 Eumina Investments Pt…
Willemse Family Company Pty Ltd v Deputy Commissioner of Taxation
[2002] QSC 292
Citation 37
…Cambridge Credit (1985) 2 NSWLR 685, applied Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263, considered Commissioner of Taxation v Myer Emporium No. 1 (1986) 160 CLR 220, considered Croney v Nand [1999] 2 Qd R 342, applied Deputy Commissioner of Taxation v Gafford Pty Ltd , unreported S445…
Macleay Nominees Pty Ltd v Belle Property East Pty Ltd
[2001] NSWSC 1088
Citation 38
…60 CLR 251 Chadwick Industries (South Coast) Pty Ltd v Condensing Vaporisers Pty Ltd (1994) 13 ACSR 37 Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263 Jesseron Holdings Pty Ltd v Middle East Trading Consultants Pty Ltd (1994) 13 ACSR 787 Rajski v Powell (1987) 11 NSWLR 522 Macleay Nominees Pty Ltd v…
Eastern Metropolitan Regional Council v Four Seasons Construction Pty Ltd
[2001] WASCA 299
Citation 39
…B & M Quality Constructions Pty Ltd v Buyrite Steel Supplies Pty Ltd (1994) 13 ACLC 88 Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 12 ACLC 549 Dromore Fresh Produce v W Paton (Fertilizers) Pty Ltd (1997) 15 ACLC 424 Harkness v Bell's Asbestos & Engineering Ltd (1967) 2 QB 729 John Holland Construction & Engineering Pty Ltd v Kilpatrick Green…
Aspermont Ltd v Lechmere Financial Corp
[2001] WASC 35
Citation 40
(Para 4)
…eaking, the company which issued the statutory demand is the attacker, and the applicant for an order under s 459G, is responding to that attack: See Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 12 ACLC 334.…
Pearl Bay Corp Pty Ltd v Lodur Pty Ltd
[2000] WASC 315
Citation 41
…12 Clearly the definition is intended to be broad and that is the way that it has been consistently interpreted: See for example Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 12 ACLC 334 per Young J at 339 - 340. Given the clear wording of the Statute, in my view it is open to the plaintiff in these proceedings to seek to set off any countercl…
Four Seasons Construction Pty Ltd v Eastern Metropolitan Regional Council
[2000] WASC 277
Citation 42
…B & M Quality Constructions Pty Ltd v Buyrite Steel Supplies Pty Ltd (1995) 13 ACLC 88 Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 12 ACLC 334 Dromore Fresh Produce v W Paton (1997) 15 ACLC 424 Edge Technology Pty Ltd v Lite-On Technology Corp [2000] NSWSC 471 Harkness v Bell's Asbestos & Engineering Ltd [1967] 2 QB 729 John Holland Construc…
Turner Corporation (WA) Pty Ltd v Blackburne & Dixon Pty Ltd
[1999] WASCA 294
Citation 43
…Chadwick Industries (South Coast) Pty Ltd v Condensing Vaporisers Pty Ltd (1994) 13 ACSR 37 Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 12 ACLC 334 Moyall Investments Services Pty Ltd v White (1993) 12 ACSR 320 Re Morris Catering (Aust) Pty Ltd (1993) 11 ACSR 601 Scanhill Pty Ltd v Century 21 Australasia Pty Ltd (1993) 12 ACSR 341 Upper Hunt…
Innerhadden Ltd v Capital Decisions Pty Ltd
[1999] WASC 18
Citation 44
…Blair v Currun (1939) 62 CLR 464 Chamberlain v Deputy Commissioner of Taxation (1987) 164 CLR 502 Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 12 ACLC 334 John Shearer Ltd v Gehl Company (1996) 14 ACLC 147 Marchioness of Huntley v Garkel [1905] 2 Ch 656 Queensland v The Commonwealth (1977) 139 CLR 585…
Local Country & Austwide Removals v Aust Petroleum No. Scgrg-97-486 Judgment No. S6439
[1997] SASC 6439
Citation 45
…that should be off-set against the admitted total as set out in Section 459H(2) of the Law: Classic Ceramic Importers Pty Ltd v Ceramica Antiga (SA) (1994) 13 ACSR 263.…
Glazier Holdings Pty Ltd v Meehan
[2004] NSWSC 185
Citation 46
(Para 2)
…ey appear in s 459H(5) should be given a wide meaning. Young J (as his Honour then was) in Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 13 ACSR 263 at 269 approved the view of Hill J in Re Smith; Ex parte Chesson (1992) 106 ALR 359 (affirmed on appeal: Chesson v Smith (1992) 35 FCR 594) that “the con…
Dalcon Construction Pty Ltd v ASA Windows Pty Ltd
[2004] WASC 160
Citation 47
…td (1997) 13 ACLC 88 Capital Bay Investments Pty Ltd v Richard Szklarz Architects Pty Ltd, unreported; SCt of WA; Library No 980503; 8 September 1998 Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 12 ACLC 334 Edge Technology Pty Ltd v Lite On Technology Corporation [2000] 34 ACSR 301 Graywinter Properties Pty Ltd v Gas and Fuel Corporation Supe…
RIMBLUE Pty Ltd v Australian Company Number 004 300 350 Pty Ltd
[2002] WASC 292
Citation 48
…16 ACLC 1609 Spencer Constructions Pty Ltd v G & M Aldridge Pty Ltd (1997) 15 ACLC 1001 Barclays Australia v Mike Gaffikin Marine (1996) 14 ACLC 1367 Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 12 ACLC 334 Eumina Investments Pty Ltd v Westpac Banking Corp [1998] 824 FCA NQEA Australia Pty Ltd v ADI Ltd (1999) 17 ACLC 927 Scanhill Pty Ltd v C…
Achiever Investments Pty Ltd v Newtone Pty Ltd
[2002] WASC 71
Citation 49
…dustries (South Coast) Pty Ltd v Condensing Vaporisers Pty Ltd (1994) 13 ASCR 37 Chanhill Pty Ltd v Century 21 Australasia Pty Ltd (1993) 12 ACSR 341 Classic Ceramic Importers Pty Ltd v Ceramica Antiga SA (1994) 12 ACLC 334 Dromore Fresh Produce Pty Ltd v W Paton (Fertilizers) Pty Ltd (1997) 23 SCSR 230 Eng Mee Yong v V Letchumanan s/o Velayutham [1980] AC 33…
SM@RTTRANS Ltd v Exploration and Mining Consultants Pty Ltd
[2001] WASC 164
Citation 50
…inted) v Van Reesema (1998) 6 ACLC 529 Chew v R (1991) 5 ACSR 473 Chew v R (1992) 173 CLR 626 Classic Ceramic Importers Pty Ltd v Ceramica & Antigasa (1994) 13 ACSR 263 Eden Bay Pty Ltd v Bennett & Co (1997) 15 ACLC 1634 Graywinter Properties Pty Ltd v Gas & Fuel Corporation Superannuation Fund (1996) 14 ACLC 1703 Jo…