Re Earth Civil Australia Pty Ltd - [2021] NSWSC 966

Supreme Court

New South Wales

Summary available
Amendment notes

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 (4^th) 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
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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 (4^th 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 (19^th 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 (7^th 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 (2^nd ed, 1978, London Sweet & Maxwell)
Scott, Austin W and Fratcher, William F - Scott on Trusts, (4^th 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 (19^th ed, 2015, Thompson Reuters)
Underhill, Arthurn - Underhill and Hayton: Law Relating to Trusts and Trustees (15^th 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)

RCG CBD Proceeding (2016/00195008)
Mitchell Warren Ball in his capacity as liquidator of RCG CBD Pty Ltd (in liq) (First Plaintiff)
RCG CBD Pty Ltd (in liq) (Second Plaintiff)
Banq Accountants and Advisors Pty Ltd (First Defendant)
(see attached Schedule of Parties)

Bluemine Proceeding (2016/00256135)
Mitchell Warren Ball in his capacity as liquidator of Bluemine Pty Ltd (in liq) (First Plaintiff)
Bluemine Pty Ltd (in liq) Second Plaintiff)
Gino Cassaniti (Eleventh Defendant)
(see attached Schedule of Parties)

Diamondwish Proceeding (2016/00256272)
Mitchell Warren Ball in his capacity as liquidator of Diamondwish Pty Ltd (in liq) (First Plaintiff)
Diamondwish Pty Ltd (in liq) (Second Plaintiff)
Gino Cassaniti (Eighth Defendant)
(see attached Schedule of Parties)
Rackforce Proceeding (2016/00256503)
Mitchell Warren Ball in his capacity as liquidator of Rackforce Pty Ltd (in liq) (First Plaintiff)
Rackforce Pty Ltd (in liq) (Second Plaintiff)
Gino Cassaniti (Fifth Defendant)
(see attached Schedule of Parties)
Representation:
Counsel:
(see attached Schedule of Parties)
Solicitors:
(see attached Schedule of Parties)

File Number(s): 2016/00194955, 2016/00195008, 2016/00256135, 2016/00256272, 2016/00256503

INDEX

JUDGMENT – WARD CJ in EQ					[1]
The respective proceedings					[28]
Earth Civil Proceeding				[29]
RCG CBD Proceeding				[36]
Bluemine Proceeding				[45]
Diamondwish Proceeding				[56]
Rackforce Proceeding				[62]
The Insolvent Companies					[68]
Earth Civil				[68]
RCG CBD				[76]
Bluemine				[85]
Diamondwish				[94]
Rackforce				[104]
Winding up of the Insolvent Companies				[112]
The Primary Conspirators					[114]
Banq				[115]
Banq Accountants			[116]
Banq			[120]
Givana Pty Ltd (Givana)			[126]
GFP Holdings (Aust) Pty Ltd (GFP Holdings)			[127]
Gino Cassaniti				[129]
Gino Cassaniti family members and associated entities				[137]
Ivana Cassaniti			[137]
Discobell Pty Ltd (Discobell)			[141]
Representation of Cassaniti family members and associated companies			[143]
Fred and George Khalil				[145]
Khalil family members and associated companies			[152]
George Said			[153]
Peter Abboud				[154]
Abboud family members			[158]
Representation of Abboud family members			[160]
Scheme Participants					[161]
AKA Parties and Abou-Antoun family members				[162]
Borg Parties				[169]
Scott Crabbe				[175]
John Haddad				[177]
Other entities and individuals					[178]
Auswide Auto Wholesalers Pty Ltd (Auswide)			[179]
Frank Criniti family members and associated companies			[180]
Bright Star Hire Pty Ltd (Bright Star Hire)			[186]
Christopher Cherry			[187]
Compbiz (Aust) Pty Ltd (Compbiz)			[188]
EM and EN Investments Pty Ltd (EM and EN Investments)			[189]
Aloeseiafi Faanoi			[190]
Genuine Constructions Pty Ltd (Genuine Constructions)			[192]
Givana Prestige Pty Ltd (Givana Prestige)			[193]
Investmint Pty Ltd (Investmint)			[194]
Involved Recruitment Pty Ltd (Involved Recruitment)			[195]
Little Johnny Pty Ltd (Little Johnny)			[198]
David Murray			[199]
Fred Naesse			[200]
Elias and Wendy Nassar – the Wenman Parties			[201]
Vipul Parekh			[204]
RC Group Aust Pty Ltd (RC Group Aust)			[205]
David Rizk (director of Givana Prestige)			[206]
RPS Security Australia Pty Ltd (RPS Security)			[207]
Tarun Shah			[208]
Statewide Parties			[209]
Workforce Unlimited Pty Ltd (Workforce Ulimited)			[211]
The Scheme					[212]
Relief claimed				[219]
Procedural matters					[224]
Evidentiary Onus					[230]
Chronology of events					[237]
Incorporation of Criniti’s Pty Ltd (subsequently Zagoonda) – February 2003			[241]
Incorporation of Jian Holdings – 29 August 2006			[243]
Incorporation of Givana – 9 October 2007			[244]
Incorporation of LAM Haulage – 14 January 2008			[245]
Incorporation of Banq Accountants – May 2008			[246]
Incorporation of Borg Civil Pty Ltd (later known as Excavation) – July 2008			[247]
Change of Criniti’s Pty Ltd/Zagoonda’s directors – December 2008			[249]
Change of Jian Holdings’ registered office – December 2008			[250]
Frank Criniti’s involvement with Banq Accountants/Banq from 2009			[251]
Incorporation of Criniti companies – 2009-2010			[253]
Incorporation of Demolition – June 2009			[257]
Incorporation of Banq – 13 July 2009			[259]
Incorporation of Auswide Auto Wholesale (Auswide) – December 2009			[260]
Introduction of Andre Abou-Antoun to Gino Cassaniti (and Banq) – early 2010			[261]
Incorporation of AKA Civil – June 2010			[262]
Incorporation of Reliance Cleaning – July 2010			[263]
Incorporation of Wenman Brimak – August 2010			[266]
Incorporation of GFP Holdings – 12 October 2010			[267]
Incorporation of MAL Land Group – 20 October 2010			[268]
Incorporation of Givana Prestige– 29 November 2010			[269]
Incorporation of Rackforce – 4 February 2011			[270]
Incorporation of Earth Civil – 25 May 2011			[271]
Incorporation of AKA NSW – 25 May 2011			[272]
Incorporation of Diamondwish – 15 July 2011			[273]
Impugned Diamondwish transactions – August 2011			[274]
Criniti company emails – September 2011			[275]
Impugned AKA Civil/AKA NSW transactions from about November 2011			[276]
Banq Accountants wound up – December 2011			[277]
Diamondwish and Rackforce payments – December 2011 to January 2012			[278]
Givana Prestige change of director – January 2012			[279]
Incorporation of Ignite Promotions – January 2012			[281]
Renewal of Givana Prestige’s motor dealer’s licence – February 2012			[283]
Change of director of Rackforce – March 2012			[286]
Change of registered office of LAM Haulage – April 2012			[287]
Change of director of Auswide – May 2012			[288]
Change of director of Givana Prestige – May 2012			[289]
Incorporation of RCG CBD – 16 May 2012			[291]
Incorporation of Involved Recruitment – 16 May 2012			[292]
Referral of Tanya and Michael Borg to Banq – 2012			[293]
Advice given to Tanya Borg and Michael Borg by Fred Khalil			[296]
Incorporation of Borg Family and Borg Civil – 21 May 2012			[298]
Transfer of equipment			[302]
Incorporation of Bluemine – 7 June 2012			[304]
Bluemine purchase of vehicles from Jian Holdings – June 2012			[306]
Earth Civil change of director – July 2012			[309]
Excavation change of tax agent and director – July 2012			[310]
Valuation of equipment used by Excavation – August 2012			[312]
Jian Holdings change of director – August 2012			[316]
Excavation change of name – September 2012			[317]
Jian Holdings wound up – October 2012			[318]
Impugned Reliance Cleaning payments – July 2012 to May 2013			[319]
Kamikaze to RCG CBD payments – July 2012 to May 2013			[320]
Payments in and out of Earth Civil – September 2012 to May 2013			[321]
RCG CBD to Banq payments – September 2012 to May 2013			[322]
RCTIs issued by Borg Family – 25 September 2012			[323]
First of the impugned transfers to and from RCG CBD – 25 September 2012			[328]
Second of the impugned transfers to and from RCG CBD – 28 September 2012			[333]
Demolition wound up – October 2012			[336]
RCTIs – October 2012			[337]
Transfers to and from RCG CBD – October 2012			[341]
“Change of course” – November 2012			[346]
Borg Family’s 2012/2013 BASs and Tax Return			[350]
September 2012 quarterly BAS – lodged 2 November 2021			[351]
October 2012 BAS – lodged 2 November 2012			[353]
October 2012 to December 2012 quarterly BAS – lodged 8 February 2013			[354]
November 2012 monthly BAS – lodged 10 December 2012			[355]
Borg Family payment of $810,000 to Excavation – November/December 2012			[356]
RCTIs – 1 November 2012			[357]
State Wide Design to RCG CBD to Statewide Printing payments – November 2012 to March 2012			[358]
RCG CBD to Kito Investments payments – November 2012 to May 2013			[365]
Bluemine emails re AKA invoices – November 2012 to May 2013			[366]
Bluemine to Thailand payments – November 2012 to February 2013			[375]
RCTIs – December 2012			[376]
RCG CBD to Sivasli payments – December 2012 to May 2013			[377]
Diamondwish transaction involving Elle Barikhan – December 2012			[379]
Borg Family pays a further $200,000 to Excavation – December 2012			[381]
Further RCTIs – December 2012			[383]
AKA Parties and Bluemine payments – December 2012 to May 2013			[384]
RCG CBD to LFC Holdings payments – December 2012 to January 2013			[385]
Borg Family pays a further $150,000 to Excavation – 7 January 2013			[387]
HCC Commercial Cleaning to RCG CBD to Investmint payments – January 2013			[388]
Wenman Parties transactions – January 2013 to March 2013			[389]
Winding up of Excavation – 27 February 2013			[395]
Winding up of Auswide – March 2013			[400]
Reliance Cleaning – use of Banq server/personnel – April 2013			[401]
Borg Civil $33,000 cheque – 24 May 2013			[403]
ATO warning of intended debt collection action re Earth Civil – June 2013			[406]
Bluemine invoice to Ignite Promotions – June 2013			[407]
Email chain re execution of documents for company liquidations – 28 June 2013			[408]
Winding up of companies			[413]
Winding up of Earth Civil, RCG CBD and Involved Recruitment – 28 June 2013			[418]
Borg Family Trust’s income tax return – 30 June 2013			[426]
Meeting of creditors of Earth Civil – 9 July 2013			[428]
Liquidator requests company records of Involved Recruitment – August 2013			[429]
Winding up of Bluemine, Rackforce and Diamondwish – August 2013			[431]
Gino Cassaniti ceases consulting – December 2013			[436]
Bankruptcy of Gino Cassaniti – March 2014			[437]
Liquidator’s requests for books and records			[438]
Response to Office of State Revenue (OSR) enquiry – June 2014			[439]
Borg Family $15,000 payment to Bluemine for a truck – 30 June 2014			[440]
Issue of s 353-10 notices – August 2016			[441]
Winding up of Reliance Cleaning – September 2017			[444]
Winding up of Banq – 18 July 2018			[445]
ATO interviews – 2018			[446]
Application for special purpose liquidator – 2019			[447]
Pleaded claims					[450]
Scheme				[451]
Uncommercial transactions and money had and received claims			[469]
Defendants’ criticisms of pleadings				[472]
Ivana Cassaniti’s submissions on the pleadings			[473]
Khalil defendants’ submissions on the pleadings			[481]
Peter Abboud’s submissions on the pleadings			[486]
The Borg Parties’ submissions on the pleadings			[487]
Gino Cassaniti’s submissions on the pleadings			[514]
Plaintiffs’ response to defendants’ criticism of pleadings				[515]
Procedural issues – Applications for amendment of defences					[524]
Causation/mitigation defences				[525]
Joint release defence				[551]
Jones v Dunkel – Relevant principles				[567]
Evidence of witnesses					[585]
Mitchell Ball				[585]
ATO officers				[590]
Gino Cassaniti				[593]
Fred Khalil				[601]
Peter Abboud				[612]
Andre Abou-Antoun				[631]
Andre Abou-Antoun – ATO interview			[633]
Andre Abou-Antoun – cross-examination			[635]
Andre Abou-Antoun’s credit			[653]
Michael Abou-Antoun				[664]
Ivana Cassaniti				[665]
Ivana Cassaniti’s credit			[693]
Ruling as to credit			[712]
Tanya Borg				[714]
Ruling as to Tanya Borg’s credit			[742]
Mario Sande (Statewide Parties)				[745]
Frank Criniti				[757]
Frank Criniti’s credit			[780]
Ruling as to Frank Criniti’s credit			[796]
Elias Nassar				[797]
Tarun Shah				[811]
David Rizk				[818]
George Said				[824]
Evidence on the voir dire			[834]
Ruling as to evidence taken on the voir dire			[843]
Ruling as to credit			[857]
Christopher Cherry				[860]
Andrew Barsa				[861]
Scott Crabbe				[874]
Evidence as to role of persons working within Banq					[884]
Gino Cassaniti				[884]
Fred Khalil				[892]
George Khalil				[905]
Peter Abboud				[908]
Ivana Cassaniti				[920]
Evidence as to advice given to Scheme Participants					[928]
Criniti Companies Advice – 2009 (Diamondwish and Rackforce Proceedings)				[930]
Advice to AKA Parties – June 2010 to mid 2011 (Earth Civil and Bluemine Proceedings)				[931]
Advice to Borg Parties – mid 2012				[942]
Advice to Statewide entities – 2012				[946]
Advice to Wenman Parties – late 2012/2013				[949]
Expert evidence					[951]
Relevant legal principles – breach of fiduciary duty					[953]
Directors				[953]
Statutory duties				[959]
Common law and equitable duties				[971]
Relevance of creditors to director’s duties			[974]
Director’s liability as trustee of company’s money				[979]
Accessorial liability				[980]
Accessorial liability – s 79 of the Corporations Act			[980]
Accessorial liability – second limb of Barnes v Addy			[984]
Knowledge of a corporation				[988]
Plaintiffs’ submissions					[990]
Submissions and Finings – Gino Cassaniti					[1001]
Plaintiffs submissions re Gino Cassaniti				[1001]
Gino Cassaniti’s relationship with Scheme Participants and recommendations			[1001]
AKA Parties (Earth Civil and Bluemine Proceedings)	[1002]
Borg Parties (RCG CBD Proceeding)	[1006]
Diamondwish and Rackforce	[1010]
Gino Cassaniti’s control over and administration of relevant companies			[1012]
AKA Parties	[1012]
RCG CBD	[1016]
Diamondwish and Rackforce	[1017]
George Said – Involved Recruitment	[1018]
Gino Cassaniti’s role in the accounting systems of Scheme Participants			[1026]
AKA Parties (Earth Civil Proceeding)	[1027]
AKA Parties (Bluemine Proceeding)	[1030]
Borg Parties (RCG CBD Proceeding)	[1031]
Criniti companies – Diamondwish and Rackforce	[1035]
Gino Cassaniti’s involvement in payments in and out of the Insolvent Companies			[1036]
AKA Parties (Earth Civil Proceeding)	[1036]
AKA Parties (Bluemine Proceeding)	[1038]
Borg Parties (RCG CBD Proceeding and Bluemine Proceeding)	[1041]
Criniti companies (Diamondwish and Rackforce Proceeding)	[1046]
Gino Cassaniti’s involvement in benefits to the Scheme Participants			[1047]
AKA Parties (Earth Civil Proceeding)	[1047]
AKA Parties (Bluemine Proceeding)	[1052]
Wenman Parties (RCG CBD Proceeding)	[1054]
Frank Criniti and Criniti companies (Diamondwish and Rackforce Proceeding)	[1055]
Benefits to Gino Cassaniti and associated entities			[1059]
Earth Civil	[1059]
Bluemine	[1061]
RCG CBD	[1063]
Diamondwish and Rackforce	[1067]
Gino Cassaniti’s involvement in the voluntary liquidations of the Insolvent Companies			[1069]
Earth Civil	[1074]
Bluemine	[1076]
RCG CBD	[1083]
Diamondwish and Rackforce	[1089]
Gino Cassaniti’s culpability			[1090]
Summary of plaintiffs’ submissions re Gino Cassaniti			[1096]
Gino Cassaniti’s knowledge of the tax benefits	[1110]
The inferences to be drawn from the nature of Gino Cassaniti’s defence	[1123]
Gino Cassaniti’s submissions				[1131]
The limited role of Gino Cassaniti at Banq			[1146]
Diamondwish and Rackforce			[1155]
Earth Civil			[1170]
Bluemine			[1190]
RCG CBD			[1203]
Plaintiffs’ submissions in reply re Gino Cassaniti				[1208]
Findings as to Gino Cassaniti				[1228]
Directorships – Banq, Earth Civil, RCG CBD, Bluemine			[1228]
Breach of fiduciary duties			[1242]
Accessorial liability – Diamondwish and Rackforce			[1254]
Submissions and findings – Fred Khalil					[1258]
Plaintiffs submissions re Fred Khalil				[1259]
Fred Khalil’s role in Scheme recommendation and implementation			[1259]
Fred Khalil’s role in the accounting systems of Scheme Participants			[1261]
Fred Khalil’s role in payments in and out of the Insolvent Companies			[1262]
Borg Parties	[1262]
Wenman Parties	[1264]
Statewide Parties	[1265]
Reliance Cleaning	[1267]
Earth Civil	[1269]
Bluemine	[1270]
Diamondwish and Rackforce	[1271]
Fred Khalil’s involvement in benefits to the Scheme Participants			[1272]
Borg Parties, Wenman Parties, Statewide Parties, AKA Parties, Criniti Companies	[1272]
Fred Khalil’s involvement in fees and other benefits to the Primary Conspirators and associated entities			[1276]
RCG CBD – fees and other benefits	[1276]
Bluemine – Fees and other benefits	[1283]
Fred Khalil – Change of directors and liquidations			[1284]
Fred Khalil – Knowledge and culpability			[1288]
Khalil defendants’ (Fred Khalil, George Khalil and George Said) – submissions in defence				[1289]
Fred Khalil			[1298]
The Borg Transactions	[1305]
The Wenman Parties	[1315]
The Statewide Parties	[1317]
Reliance Cleaning	[1321]
AKA Parties	[1322]
The Criniti Companies	[1329]
Plaintiffs’ submissions in reply re Fred Khalil				[1332]
Loss and causation			[1339]
Finding as to Fred Khalil (Kamikaze Teppanyaki and Sivasli)				[1340]
Kamikaze Teppanyaki and Sivasli			[1351]
Submissions and findings – Peter Abboud					[1356]
Plaintiffs’ submissions re Peter Abboud				[1356]
Peter Abboud’s involvement in Scheme Recommendation and Implementation			[1357]
Banq and Bluemine	[1357]
Banq and Bluemine Payments, Accounting and Benefits	[1358]
Banq and Bluemine Knowledge	[1369]
Bluemine Thailand Payments	[1371]
AKA Parties Advice	[1372]
AKA Accounting and Implementation	[1374]
AKA Payments in and out	[1375]
AKA Parties – Knowledge of transactions	[1376]
Bluemine and Ignite Promotions/Wenman			[1379]
RCG CBD – Banq			[1380]
RCG CBD – LFC Holdings’ participation in the Scheme			[1386]
RCG CBD – Reliance Cleaning			[1390]
RCG CBD – Wenman and Ignite Promotions			[1397]
RCG CBD - Statewide			[1401]
RCG CBD – Borg Group			[1404]
Diamondwish and Rackforce – Criniti Companies			[1406]
Liquidations and Change of Directors			[1408]
Peter Abboud’s Knowledge			[1411]
Peter Abboud’s submissions in defence				[1414]
Scheme recommendations and implementation – re Banq and Bluemine			[1425]
Bluemine and AKA Parties			[1430]
Bluemine and Ignite Promotions/Wenman Parties			[1433]
RCG CBD - Banq			[1434]
RCG CBD – LFC Holdings participation in the Scheme			[1438]
RCG CBD – Reliance Cleaning			[1441]
RCG CBD – Wenman Parties and Ignite Promotions			[1449]
RCG CBD – Statewide			[1450]
RCG CBD – Borg Group			[1451]
Diamondwish and Rackforce – Criniti Companies			[1452]
Summary of Peter Abboud’s submissions			[1457]
Plaintiffs’ submissions in reply re Peter Abboud				[1463]
Finding – Peter Abboud				[1470]
Submissions and findings – George Khalil					[1477]
Plaintiffs’ submissions re George Khalil				[1477]
George Khalil’s involvement in RCG CBD payments in and out			[1486]
RCG CBD	[1486]
RCG CBD – Banq Payments	[1493]
RCG CBD – payments to LFC Holdings; Reliance Cleaning, HCC Commercial Cleaning; Kito Investments; Sivasli; the Wenman parties; Statewide; Borg Group; North Shore/John Haddad; Crinz; Kamikaze and Involved Recruitment	[1498]
Bluemine			[1500]
Diamondwish			[1503]
George Khalil’s involvement in fees and other benefits to Primary and associated entities			[1505]
George Khalil – Change of Directors and Liquidations			[1508]
George Khalil – Knowledge of RCG CBD’s liabilities (Schedule 1)			[1510]
George Khalil – Knowledge			[1514]
George Khalil’s submissions				[1518]
Plaintiffs’ submissions in reply re George Khalil				[1522]
Finding – George Khalil				[1525]
Scheme Participants					[1528]
Submissions and findings – AKA Parties					[1532]
Plaintiffs’ submissions re AKA Parties (Earth Civil and Bluemine)				[1532]
AKA Parties’ Submissions in defence				[1554]
AKA Parties - Earth Civil Proceeding			[1558]
AKA Parties – Bluemine Proceeding			[1559]
The plaintiffs have not proved that Gino Cassaniti was a director of Bluemine	[1565]
The plaintiffs have not proved the dishonest and fraudulent design by a director of Bluemine; nor have they proved a breach of duty by a director of Bluemine	[1573]
The plaintiffs have not proved knowledge (Barnes v Addy) or involvement (s 79) on the part of AKA Parties	[1575]
Earth Civil AKA Parties			[1618]
Michael Abou- Antoun was not a director of Earth Civil	[1621]
Insufficient knowledge for accessorial liability	[1624]
Finding – AKA Parties				[1626]
Bluemine – Andre Abou-Antoun, Michael Abou-Antoun, LAM Haulage, MAL Land Group, the Great Brothers			[1626]
Bluemine – Andre Abou-Antoun	[1627]
Bluemine – Michael Abou-Antoun	[1628]
Bluemine – LAM Haulage, MAL Land and The Great Brothers	[1629]
Earth Civil – Michael Abou-Antoun, AKA Civil and AKA NSW			[1631]
Earth Civil – Michael Abou-Antoun	[1631]
Earth Civil – AKA Civil and AKA NSW	[1632]
Submissions and findings – George Said and Involved Recruitment					[1635]
Plaintiffs’ submissions re George Said and Involved Recruitment				[1635]
George Said’s submissions in defence				[1649]
Plaintiffs’ reply submissions re George Said				[1653]
Finding – George Said				[1655]
Submissions and findings – Frank Criniti					[1657]
Plaintiffs’ submissions re Frank Criniti				[1657]
Findings – Frank Criniti				[1669]
Directorship			[1670]
Breaches of fiduciary duty			[1674]
Submissions and findings – Ivana Cassaniti, Givana Prestige and Discobell					[1676]
Plaintiffs’ submissions re Ivana Cassaniti, Givana Prestige and Discobell (Diamondwish and Rackforce)				[1676]
Ivana Cassaniti submissions in defence				[1709]
Plaintiffs’ reply submissions re Ivana Cassaniti				[1759]
Findings – Ivana Cassaniti				[1778]
Discobell closing submissions in defence				[1783]
Findings – Discobell				[1790]
Submissions and findings – Borg Parties					[1791]
Plaintiffs’ submissions re Borg Parties (RCG CBD and Bluemine)				[1791]
RCG CBD/Borg Family payments			[1797]
Invoices 1, 2 and 3	[1798]
25 September 2012 payment – $185,000 to RCG CBD	[1799]
28 September 2012 payment – $180,000 to RCG CBD	[1800]
3 October 2012 payment by RCG CBD to Borg Family $75,000	[1801]
8 October 2011 Borg Family payment to RCG CBD $220,000	[1803]
10 October 2012 RCG CBD payment to Borg Family $320,000	[1806]
Remittance advices			[1807]
Recipient-created tax invoices			[1808]
Borg Civil and Michael Borg – payment of $33,000 to RCG CBD			[1850]
Borg Family and Tanya Borg (Bluemine Proceeding) – payment of $15,000			[1859]
Alleged Trust			[1864]
Borg Parties’ submissions in defence				[1865]
Submissions as to factual findings			[1876]
AKA Parties	[1882]
Criniti parties	[1886]
Statewide parties	[1893]
Emphasis placed on lack of invoicing and on independent valuation			[1894]
Total payments to Excavation and the transfer of the equipment			[1924]
The $33,000 cheque			[1936]
The $15,000 payment to Bluemine for a truck – June 2014			[1947]
Reply submissions re Borg Parties				[1954]
Findings – Borg Parties				[1961]
Default judgment – Scott Crabbe and John Haddad					[1965]
Default judgment – relevant principles				[1969]
Leave to file and serve affidavits of service				[1972]
Plaintiffs’ submissions re Scott Crabbe and Reliance Cleaning				[1973]
Finding re Scott Crabbe				[1977]
Plaintiffs’ submissions re John Haddad				[1984]
Findings – John Haddad				[1988]
Causation defences					[1991]
AKA Parties – causation defence				[1992]
Principles of causation pointed to by the plaintiffs			[2013]
Causation in context of compensation under the Corporations Act			[2020]
Any “loss” to Bluemine was caused by the liquidator’s failure to object to the Bluemine Tax Assessments under Pt IVC			[2029]
The facts, if found, that support of the contention that the loss was caused by the liquidator’s failure to object to the Bluemine Tax Assessments			[2037]
The liquidator’s evidence	[2038]
Mr Khouri’s evidence			[2041]
The bifurcated structure of the Taxation Administration Act and constitutional imperatives			[2043]
The Court’s jurisdiction to consider the merits of an objection to an assessment			[2048]
BCI Finances v Binetter			[2065]
Conclusive evidence provision of the Taxation Administration Act and the Commissioner’s statutory duty			[2076]
The grounds upon which an objection, had it been lodged by the liquidator, would have succeeded			[2085]
No derivation ground – the gross amounts deposited not assessable income	[2086]
Allowable Deductions ground – even if the amounts deposited constitute assessable income, Bluemine is entitled to deductions in the amounts paid to the Receiving Participants	[2113]
Not trust income ground – the amounts deposited into and paid out by Bluemine comprise payments under a trust (which by operation of law Bluemine is constituted as trustee) rendering such amounts neither its assessable nor statutory income	[2122]
Outcome of objection			[2124]
Loss issue – assessed amounts do not give rise to a compensable loss in equity or under the Corporations Act where Pt IVC rights exist and, if engaged, would succeed			[2130]
Nature of assessment, no merger, any “loss” contingent, uncertain and not yet crystallised			[2133]
Penalties and interest			[2138]
Quantum			[2141]
Conclusion			[2142]
Plaintiffs’ submissions – causation defence				[2144]
Liquidator’s conduct was not causative			[2151]
Plaintiffs’ response re tax issues			[2165]
Income tax liability and evidentiary provisions	[2165]
BAS liabilities and evidentiary provisions	[2171]
Liability to pay a penalty	[2177]
Causation Issues			[2178]
Merits of hypothetical Pt IVC objection			[2182]
The Commissioner’s entitlement to assess Bluemine’s income			[2190]
Sham			[2196]
Causation and damage in relation to breaches of statutory duties			[2199]
Borg Parties – causation defence				[2203]
Gino Cassaniti’s submissions – causation and loss				[2206]
Plaintiffs’ response to Borg Parties – Trust submissions				[2206]
Plaintiffs’ response to Gino Cassaniti’s causation/loss submissions				[2224]
Finding as to causation defences				[2235]
Determination – causation in equity			[2235]
Determination – causation under the Corporations Act			[2247]
Joint release defences					[2252]
Text of release clauses				[2253]
Defendants’ submissions as to the joint release defence					[2257]
Ivana Cassaniti – joint release submissions				[2257]
Gino Cassaniti – joint release submissions				[2260]
AKA Parties – joint release submissions				[2281]
Borg Parties – joint release submissions				[2290]
Khalil defendants – joint release submissions				[2291]
Plaintiffs – joint release submissions				[2294]
Statutory claims – corporations law		[2316]
Andrew Barsa		[2326]
Public policy issues		[2327]
Unclean Hands – if defendants are seeking to invoke the Grimaldi exception		[2334]
Settlement Deeds are covenants not to sue		[2341]
Determination – joint release defences				[2346]
Terminology			[2355]
Release rule			[2360]
Edgewater Homes v Donohoe			[2367]
Authorities referred to in Thompson v Australian Capital Television			[2383]
The effect of Thompson and Harplex			[2389]
Liability of a knowing assistant			[2398]
The two strands of reasoning in Meagher, Gummow & Lehane’s Equity: Doctrines and Remedies			[2402]
Conclusion on this issue				[2443]
Finding as to Grimaldi exception			[2453]
Effect of s 95 of the Civil Procedure Act			[2454]
Finding as to s 95 of the Civil Procedure Act			[2471]
Release rule in equity			[2472]
Bankruptcy defence					[2486]
Plaintiffs submissions re bankruptcy defence				[2487]
Finding as to bankruptcy defence				[2491]
Part 5.7B Claims (Earth Civil, RCG CBD and Bluemine Proceedings)					[2492]
Plaintiffs’ submissions – Pt 5.7B Claims				[2496]
Relevant principles			[2498]
Insolvency			[2508]
Earth Civil – Uncommercial Transaction			[2513]
Earth Civil – Unreasonable Director-Related Transaction			[2519]
RCG CBD – Uncommercial Transaction			[2523]
Bluemine – Uncommercial Transaction			[2529]
Plaintiffs’ Conclusion – Pt 5.7B Claims			[2536]
AKA Parties’ submissions – Pt 5.7B Claims				[2543]
Uncommercial transactions (s 588FB, FF)			[2543]
The Borg Parties’ trust			[2582]
AKA Transactions and s 588FB uncommerciality			[2583]
Discretionary considerations			[2587]
Earth Civil – AKA Parties			[2606]
Section 588FDA claim	[2610]
Plaintiffs’ submissions in reply				[2612]
Uncommercial Transactions			[2612]
No need to look beyond the impugned transactions	[2613]
No trust	[2619]
Illegality of trust	[2634]
Unclean Hands – trusts			[2646]
Plaintiffs’ response to Borg Parties – Trust submissions				[2667]
Determination – Pt 5.7B Claims				[2673]
Finding – Trust			[2673]
Mutual intention	[2677]
Certainty of object and subject	[2683]
Borg Parties alleged trust	[2685]
Illegality	[2686]
Insolvency			[2687]
Uncommercial transactions			[2692]
Earth Civil Payments	[2694]
LAM Haulage, MAL Land and the Great Brothers Payments	[2703]
Sivasli Payments	[2708]
Unreasonable director-related transaction			[2711]
Plaintiffs’ submissions – moneys had and received				[2717]
Borg Parties’ submissions – moneys had and received				[2738]
Findings as to moneys had and received/unjust enrichment				[2750]
Authority			[2759]
Earth Civil Payments	[2760]
MAL Land, LAM Haulage, and The Great Brothers Payments	[2762]
Sivasli Payments	[2766]
Borg Family Payments	[2767]
Compensation					[2771]
AKA Parties’ submissions – quantification of compensation				[2771]
Determination – compensation				[2780]
Conclusion					[2783]
Orders					[2784]

Judgment

HER HONOUR: Before me for hearing last year were five sets of proceedings brought by the liquidator of five insolvent companies: Earth Civil Australia Pty Ltd (In Liquidation) (Earth Civil); RCG CBD Pty Ltd (In Liquidation) (RCG CBD); Bluemine Pty Ltd (In Liquidation) (Bluemine); Diamondwish Pty Ltd (In Liquidation) (Diamondwish); and Rackforce Pty Ltd (In Liquidation) (Rackforce) (together, the Insolvent Companies). The liquidator (Mitchell Ball) is the first-named plaintiff in each proceeding; the relevant Insolvent Company is the second plaintiff in the respective proceeding to which that company relates.
The plaintiffs seek relief against a large number of corporate and individual defendants arising out of alleged conduct on the part of the Insolvent Companies of engaging, on the advice or recommendation of an accounting firm, Banq Accountants and Advisors Pty Ltd (Banq) (which is now also in liquidation), or principals of or persons employed by that firm, in what the liquidator has described as “carousel payments” or round robin transactions. It is said that the Insolvent Companies (while they were under the control of one or more of the defendants) were used as “money transaction units”, effectively for money laundering.
The proceedings were commenced against a raft of defendants. However, relief is now only claimed against a much smaller number of defendants, the plaintiffs having either settled (or in one case, abandoned) their claims against the other defendants.
The participants in the alleged conduct have been categorised as the Primary Conspirators, on the one hand, and the Paying Participants and the Receiving Participants (together, the Scheme Participants) on the other. The alleged Primary Conspirators common to all five sets of proceedings are: Banq; Gino Cassaniti (portrayed, in essence, as the mastermind of the Scheme); Peter Abboud; Faouzi Khalil (to whom I will refer, as he is commonly known, as Fred Khalil); and his brother, George Khalil. As Banq is in liquidation, the plaintiffs could not proceed against it without seeking leave pursuant to s 471B of the Corporations Act 2001 (Cth) (Corporations Act), which they ultimately chose not to do (T 5.45-50). The Scheme Participants were all clients of Banq and, in most instances, Banq was their registered tax agent. I will explain in further detail in due course the relationships or family connections between various of the alleged Primary Conspirators and Scheme Participants.
Broadly speaking, what is alleged is that the Primary Conspirators breached fiduciary duties owed to the Insolvent Companies by conspiring in a course of conduct (the Scheme) amounting to equitable fraud on their part. The plaintiffs clarified in their opening submissions that they do not contend that the Scheme Participants were party to the conspiracy agreement itself (see T 117.40.45). Rather, they contend that the Scheme Participants were, at best, recklessly indifferent or closed their eyes to the obvious dishonesty of the Primary Conspirators and, thus, they are accessorially liable.
It is said that the Scheme was to utilise the Insolvent Companies: to receive income or make payments for no genuine provision or acquisition of goods or services; to deal with that income in such a way as to deprive the relevant Insolvent Company of the ability to meet its taxation obligations; and to pay the whole of such income (which otherwise would have been available to meet those tax obligations) to other companies or persons when the insolvent company had no lawful obligation to make those payments. The plaintiffs say that there was not one genuine commercial document for any of the transactions the subject of the respective Proceedings; and that none of the Insolvent Companies derived any commercial benefit from the transactions.
Pausing here, at the hearing, various of the defendants submitted that the taxation assessment issued by the Commissioner of Taxation (the Commissioner) on which the Commissioner’s debts (and the plaintiffs’ claimed losses) are founded could have been challenged on the basis that the Insolvent Companies allegedly lacked any obligation or entitlement to pay or receive moneys in relation to the impugned transactions. This submission raised issues as to causation of loss (and belated attempts to plead a mitigation defence, as to which I say more in due course); as well as arguments on discretionary grounds as to some of the relief here sought by the plaintiffs. Further, in relation to at least some of the impugned transactions, it is submitted that (contrary to the plaintiffs’ contentions) there was in fact a legitimate purpose for the transaction, such as the transfer of equipment in the case of the Borg Parties (see below) or the acquisition of property in the case of the AKA Parties (see below) (which I will also explain in due course).
The plaintiffs say that it is to be inferred that, in implementing the alleged conspiracy, the Primary Conspirators made recommendations to the effect, that, by entering into the transactions, the Scheme Participants could obtain improper tax benefits; and/or that the transactions would be for the benefits and purposes of the Scheme Participants without the knowledge of the Insolvent Companies (the Scheme Recommendations). It is said that, in the absence of a genuine explanation for any transaction that is the subject of these Proceedings (again, a premise with which various of the defendants cavil), it is to be inferred that those transactions did not “just occur without design and execution”; and that it is to be inferred that in every case the Scheme Recommendation, or something close to it, occurred. The plaintiffs rely on the High Court’s recognition that, in most cases, conspiracies will be established by inference, from all relevant facts; and that the statements and conduct of conspirators, whether or not in the presence of each other, may be relied on to establish the fact of the conspiracy (Ahern v R (1988) 165 CLR 87; [1988] HCA 39 (Ahern v R) at [5]-[6] per Mason CJ, Wilson, Deane, Dawson and Toohey JJ).
The plaintiffs say that often false or incomplete documents of the respective purported business transactions were lodged with the Australian Tax Office (ATO); and that moneys received by the Insolvent Companies were paid away almost immediately after receipt, the Insolvent Companies thereafter becoming insolvent.
In summary, the plaintiffs contend, in each case, that: (a) one or more of the Primary Conspirators (or one of their clients) was (or were) the director(s) or de facto director(s) of the relevant Insolvent Company and, as such, owed fiduciary duties to the Insolvent Company; (b) the Primary Conspirators, intending to use dishonest means, agreed to use those dishonest means to obtain an advantage for themselves by putting another person’s property at risk and, in so doing, agreed to do an unlawful act (a conspiracy to defraud, in the sense explained in Peters v R (1998) 192 CLR 493; [1998] HCA 7 (Peters v R) at [29], [74]; and Ahern v R at [5]-[6]); (c) the conspiracy to do an unlawful act was in breach of the Primary Conspirators’ fiduciary duties to the relevant Insolvent Company; and (d) in dealing with the Insolvent Company’s money in breach of those fiduciary duties, the Primary Conspirators were trustees of the Insolvent Company’s money.
The plaintiffs say that the respective directors of the Insolvent Companies in each case allowed the relevant Insolvent Company: to be used to wash money (tax free) into the hands of the Primary Conspirators and the Scheme Participants; to engage in transactions of payments in and payments out for no genuine commercial purpose and in respect of which there were no genuine documents; to engage in the transactions which provided no benefit of any kind to the company but, rather, were to its detriment; to engage in transactions for the benefit of themselves personally and/or for persons and companies associated with them, in order that they (the conspirators) would profit; to incur tax debts, penalties and interest; and to become insolvent and be unable to pay their taxation liabilities. Thereby, it is said, the directors’ breaches of their fiduciary duties were dishonest and fraudulent.
The relevant accessories (amongst the alleged Primary Conspirators) are identified as follows: for Earth Civil – the director (fiduciary) was Gino Cassaniti, the accessories (conspirators) were Fred Khalil, George Khalil and Peter Abboud; for RCG CBD – the director (fiduciary) was again Gino Cassaniti, the accessories (conspirators) were Fred Khalil and Peter Abboud, together with George Khalil as the de facto director; for Bluemine – the director (fiduciary) was Gino Cassaniti, the accessories (conspirators) were Fred Khalil, George Khalil and Peter Abboud; and for each of Diamondwish and Rackforce – the director (fiduciary) was Frank Criniti, and the accessories (conspirators) were Gino Cassaniti, Fred Khalil, George Khalil and Peter Abboud.
It should be emphasised (since this was the focus of some criticism by the defendants of the pleadings and since the requisite degree of proof of a conspiracy to defraud was a matter of no little emphasis in the defendants’ submissions) that, although the claims are predicated on an overarching agreement to injure the Insolvent Companies and to defraud the Commonwealth, no claim in the tort of conspiracy, as such, is pleaded. Indeed, any such claim was expressly disavowed in the plaintiffs’ opening submissions. Rather, in each case, the allegation is of equitable fraud; and the claims against the respective defendants (whether for principal or accessorial liability) are predicated on breach of fiduciary duty or equitable fraud. Consequently, the plaintiffs claim equitable relief or relief pursuant to various other statutory provisions (namely, ss 180, 181 and 182 of the Corporations Act); and claims pursuant to ss 588FB-588FF of the Corporations Act (for insolvent, uncommercial, unreasonable director-related, voidable transactions); as well as claims in restitution for unjust enrichment or moneys had and received.
It is contended that the primary liability, as fiduciaries and trustees, for the breach of duty lies with the Primary Conspirators for their implementation of the Scheme; and that accessorial liability for breach of those duties lies with the Scheme Participants proportionate to the extent that their knowing involvement in (and thereby facilitation of) the Scheme caused loss to the Insolvent Companies.
In each Proceeding, the plaintiffs contend that the Scheme Participants, by their conduct, knowingly assisted the respective director in the director’s breach of fiduciary duty, and that they thereby incurred accessorial liability for those respective claims within the principles articulated in Barnes v Addy (1874) LR 9 Ch App 244 (Barnes v Addy) at 252 per Selborne LJ; 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 (Baden Delvaux) at 235-238 per Gibson J; and Farah Constructions Pty Ltd v Say-DeePty Ltd (2007) 230 CLR 89; [2007] HCA 22 (Farah Constructions) at [163] per Gleeson CJ, Gummow, Callinan, Heydon and Crennan JJ (and pursuant to s 79 of the Corporations Act). The Barnes v Addy claim is put as a second limb (knowing assistance) claim; not a first limb (knowing receipt) claim. Reference is made to Lewis Securities Ltd (in liq) v Carter (2018) 355 ALR 703; [2018] NSWCA 118 (Lewis Securities v Carter) at [185]-[187] per Emmett AJA as to the relevant principles for knowing assistance (to which I will return in due course).
I interpose here to note that, although in the plaintiffs’ opening written submissions the liability of the various alleged wrongdoers was said to be joint and several, the plaintiffs made clear in opening oral submissions (and in their closing written and oral submissions), that what is here contended is that, as a matter of law, the liability of the respective defendants is several (not joint and several). This is central to the issue raised during the hearing as to whether liability on the part of the then remaining active defendants had been released by operation of law as a result of settlements entered into with other alleged wrongdoers – as to which I say more in due course.
The plaintiffs say that the Scheme Participants were, as to the respective transactions claimed against them, accessories to the relevant breach by the fiduciaries, as follows (adopting the abbreviations set out in due course for the corporate entities not yet here defined): for Earth Civil – Michael Abou-Antoun, AKA Civil and AKA NSW; for RCG CBD – Sivasli, Borg Family, Tanya Borg, Borg Civil, Michael Borg, Kamikaze Teppanyaki, George Said, Scott Crabbe, and John Haddad; for Bluemine – LAM Haulage, MAL Land Group, The Great Brothers, Andre Abou-Antoun, Michael Abou-Antoun, AKA Civil, AKA NSW, John Haddad, Borg Family, Tanya Borg, George Said, Ivana Cassaniti, and Discobell; and for each of Diamondwish and Rackforce – Ivana Cassaniti.
The plaintiffs contend that no Scheme Participant was involved in the respective transactions for an innocent purpose; rather, that the Scheme Participants engaged in the transactions for benefits to themselves or others associated with them (to which they were not entitled) and to the detriment of the Insolvent Companies.
It is said that each of the Scheme Participants (reference in particular being made to Ivana Cassaniti, the Borg Parties (see as later defined), George Said, and Michael and Andre Abou-Antoun), in the respective transactions, assisted the relevant fiduciary with knowledge of the fiduciary’s dishonest design, and each was an accessory to the breaches by the fiduciary of his fiduciary duties for those transactions in that: each had actual knowledge of that design and each: wilfully shut his or her (or its) eyes to the obvious; or wilfully and recklessly failed to make such enquiries as an honest and reasonable person would make; or had knowledge of circumstances that would indicate the facts to an honest and reasonable person (i.e. knowledge within one of the first four categories of knowledge in Baden Delvaux).
The plaintiffs say that the participation as an accessory by the Scheme Participants in the respective transactions in which they were involved is shown in the particular circumstances for each transaction and, in particular, that: the transactions were not genuine; there were no genuine documents evidencing a genuine commercial transaction; they did not assert a positive defence case to counter the plaintiffs’ contentions (except for Ivana Cassaniti and Tanya Borg), and merely pleaded denials or non-admissions; and they did not give, or adduce, evidence to contradict the plaintiffs’ case and the plaintiffs’ evidence (except for Ivana Cassaniti and Tanya Borg).
Details of the taxation obligations of the respective Insolvent Companies are set out in Schedule 1 of the plaintiffs’ closing submissions. By reference, among other things, to the ATO’s respective Reasons for Decision, the plaintiffs calculate the total tax liabilities of the Insolvent Companies as follows: RCG CBD, $6,209.097.72; Bluemine, $5,138,203.36; Earth Civil, $1,122,680.34; Diamondwish, $1, 439, 573.61; Rackforce, $3,784,620.14. It is noted by the plaintiffs (and not disputed by the defendants) that, while they stand, the ATO’s assessments are conclusive evidence of the existence and amount of tax liability (the plaintiffs here referring to the Taxation Administration Act 1953 (Cth) (Taxation Administration Act) Sch 1, s 105-100 (see s 350-10 in the newest version of the Act); and Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473; [2008] HCA 41 (Broadbeach) per Gummow ACJ, Heydon, Crennan and Kiefel JJ; applied in Aquatic Air Pty Ltd v Siewert [2015] NSWSC 928 (Aquatic Air v Siewert) at [63] by Brereton J, as his Honour then was). Claims are made against the Primary Conspirators for all the taxation liabilities of the Insolvent Companies; and claims are made against the other defendants (particularly, the Paying Participants) upon the basis and to the extent that their conduct caused such liabilities.
As to payments made out of the Insolvent Companies, it is contended that those payments were made by the respective directors in breach of the fiduciary duties which they owed to the relevant Insolvent Companies and that the recipients have accessorial liability for those breaches. The compensation claimed from the Receiving Participants is the amount of money received by them. It is said that the directors of those respective corporate payees are similarly liable for those amounts. The amounts sought to be recovered are as set out in Schedule 3 to the plaintiffs’ closing submissions.
There were at one stage some 142 defendants across the five sets of Proceedings. However, as adverted to above, the plaintiffs have settled claims against several defendants both before and after the commencement of the hearing (the settlements are set out at Schedule 2 to the plaintiffs’ closing submissions, and see the affidavit sworn on 31 January 2020 by the liquidator). The plaintiffs, for reasons that I set out in due course, chose not to pursue any claim against one of the named defendants (Andrew Barsa) in circumstances where they had encountered difficulty in locating his whereabouts (leading to submissions by the defendants based on the effect of the abandonment of such a claim on their alleged liability).
The plaintiffs have deducted the amounts of the settlement sums from their monetary claims in favour of the remaining defendants. In closing submissions, the plaintiffs confirmed that, if further deductions or monetary adjustments or terms, are necessary to do justice between the parties in order for the plaintiffs to do equity, then the plaintiffs offer to do so.
The plaintiffs have identified the primary issues in the respective proceedings as being: whether there is any genuine commercial explanation for any of the transactions; whether, in entering into the so-called “carousel” transactions, the directors of the Insolvent Companies breached their fiduciary and statutory duties; and whether, in entering into their respective transactions, the Scheme Participants were accessories to the breaches by the directors of their fiduciary and statutory duties.
The five matters were heard together over a succession of hearing days, with evidence in the one set of proceedings being evidence in the others. Throughout the hearing there were changes in the legal representation of various defendants; settlements with some of the defendants; and various applications for amendment of the pleadings, culminating in a late amendment sought by one of the defendants (Ivana Cassaniti) to plead a defence based on the principle that release of a joint and several wrongdoer releases the concurrent wrongdoer (see Edgewater Homes Pty Ltd v Donohoe [2019] NSWSC 44 (Edgewater Homes)). All of the other defendants “jumped on the bandwagon” (their words) to adopt this defence in amended pleadings of their own. This caused no little delay (and I say this with no criticism of the liquidator) in the finalisation of the liquidator’s submissions in reply (those being received in October 2020). Ultimately, closing submissions were dealt with on the papers.
For completeness, I note that the liquidator has acknowledged, by reference to s 1317J of the Corporations Act, that he is not entitled to seek declaratory relief for civil penalty offences (though he seeks determinations as to the conduct alleged in that regard). Nevertheless, the plaintiffs maintain their claim for monetary relief in relation to that conduct pursuant to s 1317H(1) of the Corporations Act.

The respective proceedings

The respective proceedings may be summarised as follows. (Where reference is made to information contained in Tables, this is a reference to tables as contained in the pleadings and as enumerated in the plaintiffs’ submissions.) For ease of reference a schedule of Dramatis Personae is attached to these reasons. In summary, although there is overlap between various parties in the different proceedings, in general, of the still active defendants, it will be seen that the Earth Civil Proceeding is largely concerned with the AKA Parties including and associated with the Abou-Antoun family members; the RCG CBD Proceeding with the Borg Parties; the Bluemine Proceeding with Banq, the Borg Parties and AKA Parties; and the Diamondwish and Rackforce Proceedings with transactions involving the Criniti companies (against whom the plaintiffs’ claims have been settled). This is explained further below.

Earth Civil Proceeding

The Earth Civil Proceeding relates to transactions involving Earth Civil Australia Pty Ltd (Earth Civil), a company associated with members of the Abou-Antoun family (in particular, Michael Abou-Antoun and his brothers, Andre Abou-Antoun and Laurance Abou-Antoun). It also concerns companies related to Earth Civil including AKA (Civil) Australia Pty Ltd (AKA Civil), AKA (NSW) Pty Ltd (AKA NSW), LAM Haulage Pty Ltd (LAM Haulage), MAL Land Group Pty Ltd (MAL Land Group) and The Great Brothers Pty Ltd (The Great Brothers). In general, I refer to the individuals and entities associated with the Abou-Antoun brothers collectively as the AKA Parties.
Other companies earlier associated with the Abou-Antoun family (but deregistered prior to the impugned transactions) include Demolition Australia Pty Ltd (Demolition) (formerly known as Mikhael Antoun Pty Ltd).
The final iteration of the pleading of the plaintiffs’ claims in the Earth Civil Proceeding is the second further amended statement of claim filed in Court on 7 February 2020 (the Earth Civil second further amended statement of claim).
Relevantly, the defendants in the Earth Civil Proceeding are: Michael Abou-Antoun (the 1^st defendant); Gino Cassaniti (the 2^nd defendant); Banq (the 3^rddefendant); Fred Khalil (the 4^th defendant); George Khalil (the 5^th defendant); Peter Abboud (the 6^th defendant); AKA Civil (the 7^th defendant); and AKA NSW (the 8^th defendant).
The claims made in the Earth Civil Proceeding relate to the following impugned transactions (the Earth Civil transactions):

payments totalling $400,000 made by AKA Civil to Earth Civil in the period from 25 September 2012 to 31 October 2012; and cash withdrawals made by Andre Abou-Antoun from Earth Civil’s bank account totalling $400,000 in the period from 27 September 2012 to 13 December 2012 (see Table 1.2); and

payments totalling $586,000 made by AKA NSW to Earth Civil in the period from 4 February 2013 to 28 May 2013; and cash withdrawals made by Michael Abou-Antoun and an unknown person from Earth Civil’s bank account totalling $565,000 in the period from 5 February 2013 to 28 May 2013 (see Table 1.3).

In all, cash payments totalling some $965,000 were withdrawn from the Earth Civil bank account in the above transactions. The plaintiffs maintain that there are no genuine commercial documents for those transactions (see the liquidator’s affidavit sworn 7 June 2018 at [44]-[52]).
Most of the AKA Parties were represented in the hearing by Ms Seiden SC (for argument on particular issues) and by Mr Johnson of Counsel (throughout the hearing). Laurance Abou-Antoun was, however, separately represented by Mr Eardley of Counsel (and the claim against him was settled during the course of the hearing).

RCG CBD Proceeding

The RCG CBD Proceeding relates to transactions in which RCG CBD, a company associated with members of the Khalil family (see below), was involved. (As per a printed business card in George Khalil’s name, RCG is an acronym for Reliance Cleaning Group – see below (Ex K at 38511), though nothing turns on this other than to indicate the similarity of various of the company names used by entities connected with Banq, i.e. Reliance Cleaning, RC Group Aust, RCG CBD.) The final iteration of the pleading of the plaintiffs’ claims in the RCG CBD Proceeding is to be found in the third further amended statement of claim filed on 7 February 2020 (the RCG CBD third further amended statement of claim).
Relevantly, of the over 40 defendants, the remaining active defendants in the RCG CBD Proceeding are: Sivasli Pty Ltd (Sivasli) (the 5^th defendant); Gino Cassaniti (the 11^th defendant); Fred Khalil (the 12^th defendant); George Khalil (the 13^th defendant); Peter Abboud (the 14^th defendant); Scott Crabbe (the 28^th defendant); Borg Family Pty Ltd (Borg Family) (the 29^th defendant); Tanya Borg (the 30^th defendant); Borg Civil Australia Pty Ltd (Borg Civil) (the 31^st defendant); Michael Borg (the 32^nd defendant); John Haddad (the 33^rd defendant); Kamikaze Teppanyaki (Darling Harbour) Pty Ltd (Kamikaze Teppanyaki) (the 34^th defendant); George Said (the 38^th defendant).
Pausing here, I note that default judgment has been sought against both John Haddad and Scott Crabbe in the RCG CBD Proceeding, on the basis that neither has filed an appearance or a defence in the Proceeding.
For completeness, and as they form part of the factual matrix of the Proceedings, I note the former defendants in the RCG CBD Proceeding are: Banq (the 1^st defendant); Wenman Brimak Investments Pty Ltd (Wenman Brimak) (the 2^nd defendant); Statewide Printing Group Pty Ltd (Statewide Printing) (the 3^rd defendant); Giorgio Mikhail Vlahakis (the 4^th defendant); Harry Patsouris (the 6^th defendant); Kito Investments Pty Ltd (Kito Investments) (the 7^th defendant); Fox & Staniland Pty Ltd (Fox & Staniland) (the 8^th defendant); JRC Kazzi Investments Pty Ltd (JRC Kazzi) (the 9^th defendant); Coolfind Pty Ltd (Coolfind) (the 10^th defendant); Wendy Nassar (the 15^th defendant); Blackrock Media Australia Pty Ltd (Blackrock Media) (the 16^th defendant); Elias Nassar (the 17^th defendant); Ignite Promotions Pty Ltd (Ignite Promotions) (the 18^th defendant); James David Murray (the 19^th defendant); State Wide Design & Print Pty Ltd (State Wide Design) (the 20^th defendant); Mario Sande (the 21^st defendant); Richard Attard (the 22^nd defendant); Michael Sande (the 23^rd defendant); Katherine Khalil (the 24^th defendant); John Kazzi (the 25^th defendant); Fred Naesse (the 26^th defendant); Reliance Cleaning Group Pty Ltd (Reliance Cleaning) (the 27^th defendant); Phoenix Industrial Cleaning & Pest Management Pty Ltd (Phoenix Industrial Cleaning) (the 35^th defendant); Ahmed Ghanem (the 36^th defendant); Zouhair Ghanem (the 37^th defendant); Frank Scuteri (the 39^th defendant); HCC Commercial Cleaning Pty Ltd (HCC Commercial) (the 40^th defendant); Nizar Haidar (the 41^st defendant); Aaron Tippet (the 42^nd defendant); Richard Pepper (the 43^rd defendant) and Nadia Bevilacqua (the 44^th defendant).
The claims made in the RCG CBD Proceeding relate to the following impugned transactions (many of which also involved persons or corporations involved in the other sets of Proceedings – see, for example, the series of transactions involving Wenman Brimak and the Statewide Printing clients of Banq, namely State Wide Design and Statewide Printing):

payments totalling $653,439.54 made by Banq to RCG CBD in the period from 31 July 2012 to 27 May 2013 (Table 3.1);

payments totalling $920,415.00 made by RCG CBD to Banq in the period from 10 September 2012 to 30 May 2013 (Table 3.2);

payments totalling $781,955.00 made by Ignite Promotions to RCG CBD and payments totalling $710,868.20 made by RCG CBD to Wenman Brimak in the period from 30 January 2013 to 7 March 2013 (Table 3.3);

payments totalling $491,961.71 made by State Wide Design to RCG CBD and payments totalling $447,223.27 made by RCG CBD to Statewide Printing in the period from 15 November 2012 to 13 March 2013 (Table 3.4);

payments totalling $585,070.00 made by Borg Family to RCG CBD and payments totalling $580,000.00 made by RCG CBD to Borg Civil in the period from 25 September 2012 to 10 October 2012 (Table 3.5);

a payment of $33,000 made by Borg Civil to RCG CBD on 24 May 2013 (Table 3.5);

payments totalling $116,580.00 made by HCC Commercial to RCG CBD (Table 3.6);

payments totalling $128,700 made by RCG CBD to Investmint Pty Ltd (Investmint) in the period from 24 January 2013 to 18 April 2013 (Tables 3.6 and 3.11);

payments totalling $52,020.00 made by RCG CBD to LFC Holdings Pty Ltd (LFC Holdings) in the period from 31 December 2012 to 9 January 2013 (Tables 3.6 and 3.7);

payments totalling $49,555.00 made by Phoenix to RCG CBD in the period from 7 December 2012 to 24 February 2013 (Table 3.7);

payments totalling $17,800 made by RCG CBD to Katherine Khalil in the period from 2 August 2012 to 10 December 2012 (Tables 3.7 and 3.12);

payments totalling $931,000.00 made by North Shore Property Developments Pty Ltd (North Shore) and John Haddad to RCG CBD in the period from 5 October 2012 to 8 May 2013 and payments totalling $272,000.00 made by RCG CBD to Aaron Tippett in the period from 11 October 2012 to 9 May 2013 (Table 3.8);

payments totalling $530,000.00 made by Crinz Workforce & Training Pty Ltd (Crinz) to RCG CBD in the period from 29 August 2012 to 5 October 2012; and on 30 August 2012 a payment of $70,000 was made by RCG CBD to JRC Kazzi and on 4 September 2012 a payment of $90,000 made by RCG BCD to Crinz (Table 3.9);

payments totalling $201,000.00 made by Sivasli to RCG CBD in the period from 12 December 2012 to 14 May 2013 and a payment totalling $17,500 made by RCG CBD to Sivasli on 14 May 2013 (Tables 3.10 and 3.13);

payments totalling $1,618,254.35 made by Reliance Cleaning to RCG CBD in the period from 18 July 2012 to 21 May 2013 (Table 3.11);

payments totalling $364,656.29 made by Kamikaze Teppanyaki to RCG CBD in the period from 31 July 2012 to 21 May 2013 (Table 3.12);

payments totalling $934,339.28 made by Involved Recruitment Pty Ltd (Involved Recruitment) to RCG CBD in the period from 7 September 2012 to 30 May 2013 (Table 3.13);

payments totalling $140,000.00 made by Kito Investments to RCG CBD in the period from 20 November 2012 to 13 May 2013 (Table 3.14);

payments totalling $180,020.00 made by Harry Patsouris to RCG CBD in the period from 25 September 2012 to 15 October 2012 (Table 3.15);

payment totalling $100,030.00 made by Fox & Staniland to RCG CBD on 31 January 2013 (Table 3.16); and

payment totalling $50,000 made by Coolfind to RCG CBD on 27 February 2013 (Table 3.17).

The plaintiffs say that there are no genuine commercial documents for any of the above RCG CBD transactions (see liquidator’s affidavit sworn 7 June 2018 at [12]-[18]). Insofar as it is suggested that Banq paid RCG CBD significant sums for labour hire services, the plaintiffs note that the profit and loss statement of Banq does not record Banq incurring such an expense. (I interpose here to note that I place weight on the lack of such documentation in circumstances where Banq, as an accounting firm, would be expected to have recorded such payments correctly were they have been in fact for labour hire services.)
The plaintiffs say that it is to be inferred that the impugned RCG CBD transactions could not have occurred without the knowledge of all of the principals of Banq. In particular, it is said that the payment by Banq of $653,000 to RCG CBD could not have occurred without the knowledge of the principals of Banq, and with the knowledge of George Khalil as the “banker” of RCG CBD.
The plaintiffs point to the receipt of income by Fred Khalil from RCG CBD, through his companies (Kito Investments, Investmint, Kamikaze Teppanyaki and Sivasli) and to the receipt of income by Peter Abboud from RCG CBD through his company (LFC Holdings), as benefits received by the Primary Conspirators in relation to the Scheme.
It is also noted that RCG CBD received payments from Bluemine, and that Diamondwish received a payment of $250,000 from RCG CBD (see [59] below), for which the plaintiffs say there were no genuine business records.

Bluemine Proceeding

The Bluemine Proceeding relates to transactions in which Bluemine, a company incorporated by Banq, was involved. The final iteration of the pleading by the plaintiffs in the Bluemine Proceeding is the third further amended statement of claim filed by leave on 7 February 2020 (the Bluemine third further amended statement of claim).
Relevantly, the remaining active defendants in the Bluemine Proceeding are: LAM Haulage (3^rd defendant); MAL Land Group (the 4^th defendant); The Great Brothers (5^th defendant); Gino Cassaniti (the 11^th defendant); Fred Khalil (the 12^th defendant); George Khalil (the 13^th defendant); Peter Abboud (the 14^th defendant); Andre Abou-Antoun (the 20^th defendant); Michael Abou-Antoun (the 21^st defendant); AKA NSW (the 23^rd defendant); AKA Civil (the 24^th defendant); John Haddad (the 25^th defendant); Borg Family (the 29^th defendant); Tanya Borg (the 30^th defendant); George Said (the 33^rd defendant); Discobell Pty Ltd (the 34^th defendant); and Ivana Cassaniti (the 35^th defendant).
The former defendants in the Bluemine Proceeding are: Banq (the 1^st defendant); Wenman Brimak (the 2^nd defendant); Eddy Haddad (the 6^th defendant); Monica Abboud (the 7^th defendant); Pierre Youssef (the 8^th defendant); Jola Holdings (Aust) Pty Ltd (Jola Holdings) (the 9^th defendant); Andrew Barsa (the 10^th defendant); Wendy Nassar (the 15^th defendant); Blackrock Media (16^th defendant); Elias Nassar (the 17^th defendant); Ignite Promotions (the 18^th defendant); James David Murray (the 19^th defendant); Laurance Abou-Antoun (the 22^nd defendant); Michael Abboud (the 26^th defendant); Jillian Abboud (nee Edwards) (the 27^th defendant); Mohmoud Khalouf (the 28^th defendant); Borg Civil (the 31^st defendant); Michael Borg (the 32^nd defendant).
Andrew Barsa, the named 10^th defendant, was not ultimately served with the Court process (in circumstances to which the plaintiffs’ solicitor, Mr Narayan, deposed during the course of the hearing) and, hence, never formally became a party to the Proceeding.
Default judgment is sought against John Haddad in the Bluemine Proceeding as he has again not entered an appearance or filed a defence.
The ASIC records disclose that Gino Cassaniti became a director of Bluemine only on 1 April 2013 (and that, prior to that, Andrew Barsa was recorded as the only director of the company). However, the plaintiffs contend that, having regard to Gino Cassaniti’s involvement with other earlier activities of Bluemine (to which I refer in due course) and statements made by Fred Khalil and Peter Abboud (again, to which I refer in due course), Gino Cassaniti was acting as a director of Bluemine prior to 1 April 2013. Gino Cassaniti denies this. Further, the plaintiffs contend that Andrew Barsa was only a “straw” director of Bluemine. Andrew Barsa’s evidence is to the contrary.
The claims in the Bluemine Proceeding involve the following impugned transactions:

payments totalling $1,869,480 made by John Haddad, Banq, Bluemine (Acc:3684), Ignite Promotions, Borg Civil and Discobell to Bluemine and payments totalling $1,977,580 made by Bluemine to Banq, Wenman Brimak, RC Group Aust Pty Ltd (in liq) (RC Group Aust), and Bluemine (Acc: 3684) in the period from 20 February 2012 to 6 August 2013 (Table 5.1);

payments totalling $3,851,818.21 made by AKA Civil and AKA NSW to Bluemine and payments totalling $3,851359.78 made by Bluemine to MAL Land Group, RCG CBD, The Great Brothers, LAM Haulage and other (unknown) persons in the period from 3 December 2012 to 9 May 2013 (Table 5.2);

payments totalling $512,969.66 made by North Shore to Bluemine and payments totalling $495,850 made by Bluemine to Pierre Youssef, Mohmoud Khalouf, Centerium Wholesalers Pty Ltd (Centerium Wholesalers), Sam, Sonia and Eddy Haddad in the period from 27 February 2013 to 3 June 2013 (Table 5.3);

payments totalling $598,600 made by John Haddad to Bluemine and payments totalling $608,600 were made by Bluemine to Banq and Pierre Youssef in the period from 20 February 2013 to 28 February 2013 (Table 5.4);

payments totalling $20,000 made by Borg Family and other (unknown) persons to Bluemine and payments totalling $20,000 made by Bluemine to Monica Abboud in the period from 5 June 2013 to 6 August 2013 (Table 5.5);

payments totalling $55,590 made by Investmint to Bluemine and payments totalling $55,590 made by Bluemine to Involved Recruitment in the period from 22 March 2013 to 26 March 2013 (Table 5.6); and

payments totalling $48,090 made by Bluemine to Watcharee Syua Nang (identified as George Abboud’s girlfriend in Thailand) in the period from 28 November 2012 to 7 February 2013 (Table 5.7).

The plaintiffs say that there are no genuine commercial documents for the Bluemine transactions (see liquidator’s affidavit sworn 7 June 2018 at [28]-[34]).
It is noted that $861,745 was paid by Bluemine to Banq in the period from February 2013 to July 2013. The plaintiffs say that it is to be inferred that that could not have been paid without the knowledge of the principals of Banq, including Gino Cassaniti.
Bluemine also made a number of payments to RCG CBD. First, Bluemine paid $33,110 to RCG CBD on 10 December 2011. The plaintiffs say that it is to be inferred that Gino Cassaniti knew of that payment (as the director of RCG CBD) and also that, as early as December 2012, he was orchestrating payments from Bluemine. Second, Bluemine paid RCG CBD $12,465 on 18 December 2012 (see Bluemine third further amended statement of claim at [164] – the payment originated from payments into Bluemine by AKA NSW). Third, Bluemine paid RCG CBD $16,285 on 12 December 2012 according to RCG CBD’s bank statement (see [172] of the Bluemine third further amended statement of claim; Ex K at 30427).
The plaintiffs say that Bluemine’s payments to RCG CBD could not have occurred without the knowledge of George Khalil as the controller of the RCG CBD bank account; and that there were no genuine documents for these transactions.

Diamondwish Proceeding

The Diamondwish Proceeding concerns transactions involving Diamondwish, a company associated with Frank Criniti (a former defendant in both the Diamondwish Proceeding and the Rackforce Proceeding). The final iteration of the pleading is the further amended statement of claim filed on 7 February 2020.
Relevantly, the remaining active defendants in the Diamondwish Proceeding are: Gino Cassaniti (the 8^th defendant); Fred Khalil (the 9^th defendant); George Khalil (the 10^th defendant); Peter Abboud (the 11^th defendant); Ivana Cassaniti (the 27^th defendant).
The former defendants in the Diamondwish Proceeding include: Givana Prestige Pty Ltd (Givana Prestige) (the 1^st defendant); Criniti’s Wood Fire Pizza Pty Ltd (Criniti’s Wood Fire Pizza) (the 2^nd defendant); Frank Criniti (the 3^rd defendant); Rima Criniti (the 4^th defendant); Elle Barikhan (the 5^th defendant); Silkred Pty Ltd (Silkred) (the 6^th defendant); Banq (the 7^th defendant); Aloeseiafi Faanoi (the 12^th defendant); Karl Haidenbauer (the 13^th defendant); Tanya Whicker (the 14^th defendant); Jason Craus (the 15^th defendant); Cosi Holdings Pty Ltd (Cosi Holdings) (the 16^th defendant); Cosimo Criniti (the 17^th defendant); Setaro Pty Ltd (Setaro) (the 18^th defendant); Robert Smith (the 19^th defendant); Criniti’s (Darling Harbour) Pty Ltd (Criniti’s Darling Harbour) (the 20^th defendant); Australian Muscle Car Sales Pty Ltd (Australian Muscle Car Sales) (the 21^st defendant); Mike Selby (the 22^nd defendant); Christo Tzortzis (the 23^rd defendant); Keti Craus (the 24^th defendant); Darren Craus (the 25^th defendant); Dominic Moio (the 26^th defendant); and David Rizk (the 28^th defendant).
The claims made in the Diamondwish Proceeding involve the following impugned transactions:

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.

Note that the question of costs will be dealt with, if possible, on the papers.

Liberty to apply on 3 days’ notice.

**********

Earth Civil Australia, Diamondwish, Bluemine, Rackforce, RCG (all in liq)

Dramatis Personae

Key Companies
Name	Description	Party
1	Bluemine	Incorporated 7 June 2012; wound up 26 August 2013 Sole director, secretary and shareholder: • Andrew Barsa: 7 June 2012-1 April 2013 • Gino Cassaniti: 1 April 2013-18 March 2014 Registered office: Banq Address Tax agent: Banq Bank account signatories: • Peter Abboud • Andrew Barsa	Plaintiff
2	Diamondwish	Incorporated 15 July 2011; wound up 26 August 2013 Sole director, secretary and shareholder: • Frank Criniti: 15 July 2011-16 March 2012 • Christopher Cherry: 16 March 2012-26 August 2013 Registered office: Bank Address Tax agent: • Faouzi Khalil: 15 July 2011 Bank account signatories: • Frank Criniti • Dominic Criniti	Plaintiff
3	Earth Civil	Incorporated 25 May 2011; wound up 28 June 2013 Sole director, secretary and shareholder: • Michael Abou-Antoun: 25 May 2011-1 July 2012 • Gino Cassaniti: 1 July 2012-18 March 2014 Registered office: • Banq Accountants Address: 25 May 2011-7 July 2011 • Banq Address: 8 July 2011-7 July 2013 Tax agent: Banq Bank account signatory: Michael Abou-Antoun Related companies: AKA Parties	Plaintiff
4	Rackforce	Incorporated 4 February 2011 (as Fina Fries Pty Ltd); wound up 26 August 2013 Sole director, secretary and shareholder: • Frank Criniti: 4 February 2011-22 September 2011 • Frank Scuteri: 22 September 2011-15 March 2012 • Christopher Cherry: 15 March 2012-26 August 2013 Registered office: • Banq Accountants Address: 4 February 2011-5 July 2011 • Banq Address: 6 July 2011-onwards Tax agent: Banq Bank account signatories: • Frank Criniti • Dominic Criniti • Vanessa Scuteri • Frank Scuteri • Anthony Borg	Plaintiff
5	RCG CBD	Incorporated 16 May 2012; wound up 28 June 2013 Sole director, secretary and shareholder: • Gino Cassaniti: 16 May 2012-18 March 2014 • George Khalil: 16 May 2012-16 May 2012 Registered office: Banq Address Tax agent: Banq: Bank account signatory: George Khalil	Plaintiff
Primary Conspirators
Name	Description	Party
1	Abboud, Peter	10% Shareholder of Banq Director of: • Reliance Cleaning • LFC Holdings • Jola Holdings Family relations: • Wife: Mandi Abboud (nee Kaleda) • Sister: Katherine Khalil (nee Abboud) • Brothers: Michael Abboud, George Abboud, Fadi Abboud • Sisters in law: Monica Abboud, Jillian Abboud (ex-wife of George Abboud) • Cousin: Andrew Barsa	Earth Civil: 6^th defendant RCG CBD: 14^th defendant Bluemine: 14^th defendant Diamondwish: 11^th defendant Rackforce: 8^th defendant
2	Banq	Incorporated 13 July 2009; wound up 18 July 2018 Accounting practice: tax, insolvency, business building services, asset protection and strategies Sole director and secretary: • Fred Khalil: 13 July 2009-19 June 2017 • Hussein El-Massri : 19 June 2017-18 July 2018 Shareholders: • Givana: 60 ordinary shares • Hussein El-Massri : 40 ordinary shares Former shareholders: • Fred Khalil: 40 ordinary shares • Peter Abboud: 10 ordinary shares Registered office: Banq Address (owned by GFP Holdings) Bank account signatories: • Peter Abboud • Ivana Cassaniti • Fred Khalil • Alison Hanna Predecessor: Banq Accountants Pty Ltd	Earth Civil: 3^rd defendant RCG CBD: 1^st defendant Bluemine: 1^st defendant Diamondwish: 7^th defendant Rackforce: 4^th defendant
3	Cassaniti, Gino	Accountant and registered tax agent Sole director and company secretary of: • Earth Civil: 1 July 2012-18 March 2014 • RCG CBD: 16 May 2012-18 March 2014 • Bluemine: 1 April 2013-18 March 2014 Director of: Involved Recruitment: 16 May 2012 Employee of: Givana Declared bankrupt: March 2014; discharged from bankruptcy: 18 March 2017 Family relations: • Wife: Ivana Cassaniti	Earth Civil: 2^nd defendant RCG CBD: 11^th defendant Bluemine: 11^th defendant Diamondwish: 8^th defendant Rackforce: 5^th defendant
4	Khalil, Faouzi (Fred)	Director of: • Banq • Kamikaze • Silvasli • Investmint • Involved Recruitment • Discobell (8 August 2013-19 February 2014) Family relations: • Wife: Katherine Khalil • Brother: George Khalil	Earth Civil: 4^th defendant RCG CBD: 12^th defendant Bluemine: 12^th defendant Diamondwish: 9^th defendant Rackforce: 6^th defendant
5	Khalil, George	Director of: • RC Group • RCG CBD - appointed 16 May 2012 (purportedly ceased on the same day) • Investmint • Involved Recruitment Employee of Banq Sole signatory of RCG CBD’s bank account Declared bankrupt: 24 September 2014 Family relations: • Brother: Fred Khalil • Sister in law: Katherine Khalil	Earth Civil: 5^th defendant RCG CBD: 13^th defendant Bluemine: 14^th defendant Diamondwish: 10^th defendant Rackforce: 7^th defendant
Scheme Participants
Name	Description	Party
1	Abou-Antoun, Andre	Director of: • LAM • The Great Brothers Family relations: • Brothers: Michael Abou-Antoun and Laurence Abou-Antoun	Bluemine: 20^th defendant
2	Abou-Antoun, Michael	Director of: • Earth Civil • AKA Civil • AKA NSW • MAL Land • The Great Brothers Family relations: • Brothers: Andre Abou-Antoun and Laurence Abou-Antoun	Earth Civil: 1^st defendant Bluemine: 21^st defendant
3	AKA Civil	Incorporated 16 June 2010 Director: Michael Abou-Antoun Registered office: Banq Address (from 7 July 2011) Tax agent: Banq	Earth Civil: 7^th defendant Bluemine: 24^th defendant
4	AKA NSW	Incorporated 25 May 2011 Director: Michael Abou-Antoun Registered office: Banq Address or Banq Accountants Address (from 8 July 2011) Tax agent: Banq	Earth Civil: 8^th defendant Bluemine 23^rd defendant
5	Borg Civil	Incorporated 21 May 2012 Director: Michael Borg Registered office: Banq Address (21 May 2012-27 February 2017) Tax agent: Banq	RCG CBD: 31^st defendant Bluemine: former 31^st defendant (settled)
6	Borg Family	Incorporated 21 May 2012 Director: Tanya Borg Registered office: Banq Address (21 May 2012-6 April 2017) Tax agent: Banq	RCG CBD: 29^th defendant Bluemine: 29^th defendant
7	Borg, Michael	Director of: Borg Civil Family relations: Wife: Tanya Borg	RCG CBD: 32^nd defendant Bluemine: former 32^nd defendant (settled)
8	Borg, Tanya	Director of: Borg Family Family relations: Husband: Michael Borg	RCG CBD: 30^th defendant Bluemine: 30^th defendant
9	Cassaniti, Ivana	Director of: • Discobell • Givana • Givana Prestige • Auswide Family relations: • Husband: Gino Cassaniti	Bluemine: 35^th defendant Diamondwish: 27^th defendant Rackforce: 9^th defendant
10	Crabbe, Scott	Director of Reliance Cleaning Fred Khalil was his accountant	RCG CBD: 28^th defendant
11	Discobell	Sole director and secretary: • Ivana Cassaniti: 25 August 2011-8 August 2013; 12 September 2014-onwards • Fred Khalil: 8 August 2013-19 February 2014 Bank account signatories: • Ivana Cassiniti • Fred Khalil • Peter Abboud Registered office: Banq Address	Bluemine: 34^th defendant
12	Haddad, John	Director of North Shore and Centerium Wholesalers	Bluemine: 25^th defendant RCG CBD: 33^rd defendant
13	Kamikaze	Incorporated 12 October 2010 Directors: 1. Fred Khalil: 12 October 2010 - 2. Kwok Ming Law: 12 October 2010-23 December 2011 Shareholder: KTDH Registered office: Banq Address Bank signatories: 1. Peter Abboud 2. Fred Khalil 3. Ivana Cassaniti	RCG CBD: 34^th defendant
14	LAM	Incorporated 14 January 2008 Director: Andre Abou-Antoun Registered office: Banq Address (from 6 July 2011) Tax agent: Banq	Bluemine: 3^rd defendant
15	MAL Land	Incorporated 20 October 2010 Director: Michael Abou-Antoun Registered office: Banq Address (from 9 April 2012) Tax agent: Banq	Bluemine: 4^th defendant
16	Said, George	Director of Involved Recruitment: 16 May 2012-16 May 2012 Family relations: 1. Friends with people at Banq Banq was George Said’s accountant	Bluemine: 33^rd defendant RCG CBD: 38^th defendant
17	Sivasli	Incorporated 2 March 2011 Director and company secretary: 1. Turkel Fidel: 2 June 2011 - 18 December 2012 Sole director, company secretary and shareholder: 1. Fred Khalil: 18 December 2012 Registered office: Banq Address	RCG CBD: 5^th defendant
18	The Great Brothers	Incorporated 23 August 2013 Directors: 1. Andre Abou-Antoun 2. Michael Abou-Antoun Registered office: Banq Address (from 16 January 2012) Tax agent: Banq	Bluemine: 5^th defendant

Other relevant individuals and entities
Name	Description	Party
1	Abboud (nee Edwards), Jillian	Director of: Jian Holdings Family relations: • Ex-husband: George Abboud	Bluemine: former 37^th defendant (settled)
2	Abboud (nee Kelada), Mandi	Payroll officer at RC Group Family relations: • Husband: Peter Abboud • Brothers in law: Michael Abboud, George Abboud, Fadi Abboud • Sister in law: Katherine Khalil
3	Abboud, George	Director of Jola Holdings Family relations: • Girlfriend: Watcharee Syua Nang • Ex-wife: Jillian Edwards • Brothers: Peter Abboud, Michael Abboud, Fadi Abboud • Sister: Katherine Khalil • Cousin: Andrew Barsa
4	Abboud, Michael	Director of: Jola Holdings Family relations: • Brother: Peter Abboud, George Abboud, Fadi Abboud • Sister: Katherine Khalil • Cousin: Andrew Barsa	Bluemine: former 26^th defendant (settled)
5	Abboud, Monica	Tax agent: Banq Family relations: • Husband: Fadi Abboud • Brothers in law: Peter Abboud, Michael Abboud, George Abboud • Sister in law: Katherine Khalil	Bluemine: former 7^th defendant (settled)
6	Abou-Antoun, Laurance	Director of: • LAM • The Great Brothers Family relations: • Brothers: Andre Abou-Antoun and Michael Abou-Antoun	Bluemine: former 22^nd defendant (settled)
7	Attard, Richard	Director of: • Statewide Printing • Statewide Design	RCG CBD: former 22^nd defendant (settled)
8	Banq Accountants	Predecessor of Banq; incorporated 1 May 2008; wound up 20 December 2011 Directors and secretaries: • Ivana Cassaniti: 1 May 2008-15 September 2009 • Fred Khalil: 23 February 2009-15 September 2009 • Gino Cassaniti: 15 September 2009-15 September 2009 • Fred Khalil: 15 September 2009-7 January 2011 • Gino Cassaniti: 7 January 2011-25 January 2014 Shareholders: • Fred Khalil • Ivana Cassaniti Bank account signatories: • Peter Abboud • Fred Khalil • Ivana Cassaniti
9	Barsa, Andrew	Sole director, secretary and shareholder: • Bluemine: 7 June 2012-1 April 2013 Family relations: Cousins: Peter, Michael, George and Fadi Abboud and Katherine Khalil (nee Abboud)	Bluemine: 10^th defendant
10	Cherry, Christopher	Director of: • Crinz • Diamondwish • Rackforce
11	Criniti, Cosimo	Director of Cosi Holdings Family relations: • Son: Frank Criniti	Diamondwish: former 17^th defendant (settled)
12	Criniti, Dominic	Director of Cosimo Foods Family relations: • Father: Cosimo Criniti • Brother: Frank Criniti	Rackforce: former 15^th defendant (settled)
13	Criniti, Frank	Director of: • Diamondwish • Rackforce • Auswide • Criniti’s (Darling Harbour) • Criniti’s (Wooloomooloo) • Crinti’s (Castle Hill) • Criniti’s Woodfired Pizza Family relations: • Ex-wife: Rima Criniti • Father: Cosimo Criniti • Brother: Dominic Criniti	Diamondwish: former 3^rd defendant (settled) Rackforce: former 2^nd defendant (settled)
14	Faanoi, Aloeseiafi	Director of: • Auswide • Excavation • Jian Holdings	Diamondwish: 12^th defendant Rackforce: 11^th defendant
15	GFP Holdings	Incorporated 12 October 2010 Sole director: • Fred Khalil: 12 October 2010-8 August 2013 • Ivana Cassaniti: 8 August 2013 onwards Shareholders: • Givana: 6 shares • F & K Khalil Pty Ltd: 3 shares • Peter Abboud: 1 share Owner of Banq’s premises
16	Ghanem, Ahmed	Director of Phoenix Industrial Cleaning	RCG CBD: former 36^th defendant (settled)
17	Ghanem, Zouhair	Director of Phoenix Industrial Cleaning	RCG CBD: former 37^th defendant (settled)
18	Givana	Incorporated 9 October 2017 Sole director, secretary and shareholder: Ivana Cassaniti Employee: Gino Cassaniti Majority shareholder of Banq Registered office: Banq Address
19	Givana Prestige	Incorporated 29 November 2010 Motor vehicle business Directors: • Ivana Cassaniti: 29 November 2010-18 January 2012 • David Rizk: 18 January 2012-10 May 2012 • Frank Criniti: 10 May 2012 onwards Registered office: Banq Address Tax agent: Banq	Diamondwish: former 1^st defendant (settled) Rackforce: former 1^st defendant (settled)
20	Haidar, Nizar	Director of HCC Commercial Cleaning	RCG CBD: Former 41^st defendant (settled)
21	Investmint	Incorporated 5 October 2011; deregistered 5 March 2016 Directors: • Fred Khalil: 5 October 2011-24 September 2014 • George Khalil: 19 February 2014-24 September 2014 Shareholders: Fred and George Khalil Registered office: Banq Address Tax agent: Banq
22	Involved Recruitment	Incorporated 16 May 2012; wound up 28 June 2013 Directors: • George Said: 16 May 2012-16 May 2012 • George Khalil: 16 May 2012-16 May 2012 • Gino Cassaniti: 16 May 2012-18 March 2014 Registered office: Banq Address Bank account signatory: George Said
23	Khalil, Katherine	Director of Kito Investments Family relations: • Husband: Fred Khalil • Brothers: Peter, Michael, George and Fadi Abboud • Brother in law: George Khalil • Sisters in law: Monica, Mandi and Jillian Abboud	RCG CBD: former 24^th defendant (settled)
24	Kohli, Komel	Accounts manager of AKA Civil
25	KTDH	Directors: • Fred Khalil: 12 March 2010-3 May 2010; 13 October 2010-27 July 2013 • Gino Cassaniti: 27 July 2013-18 March 2014 Shareholder: Gino Cassaniti Bank account signatories: • Peter Abboud • Fred Khalil • Ivana Cassaniti
26	LFC Holdings	Incorporated 5 October 2011 Director: Peter Abboud: 10 August 2011 onwards Registered office: Banq Address Bank account signatory: Peter Abboud
27o	Murray, David	Director of Ignite Promotions	Bluemine: former 19^th defendant (settled) RCG CBD: former 19^th defendant (settled)
28	Naesse, Fred	Director of Coolfind	RCG CBD: former 26^th defendant (settled)
29	Nassar, Elias	Director of Blackrock Media Family relations: Wife: Wendy Nassar	Bluemine: former 17^th defendant (settled) RCG CBD: former 17^th defendant (settled)
30	Nassar, Wendy	Director of Wenman Family relations: • Husband: Elias Nassar	Bluemine: former 15^th defendant RCG CBD: former 15^th defendant (settled)
31	Parekh, Vipul	Operations manager or accounts manager of Reliance Cleaning
32	Reliance Cleaning	Incorporated 23 July 2010; wound up 5 September 2017 Directors: • Debbie Akkawi: 23 July 2010- 23 July 2010 • Scott Crabbe: 23 July 2010-23 August 2016 • Peter Abboud: 23 July 2010-5 September 2017 • Hussein El-Massri: 10 July 2017-5 September 2017 Registered office: Banq Address Tax agent: Banq Bank account signatories: • Peter Abboud • Fred Khalil • Ivana Cassaniti
33	Rizk, David	Director of Givana Prestige: 18 January 2012-10 May 2012 Personal assistant of Frank Criniti	Diamondwish: former 28^th defendant
34	Sande, Mario	Director of: • Statewide Printing • Statewide Design Family relations: • Brother: Michael Sande	RCG CBD: former 21^st defendant (settled)
35	Sande, Michael	Director of: • Statewide Design Family relations: • Brother: Mario Sande	RCG CBD: former 23^rd defendant (settled)
36	Shah, Tarun	Employee (accountant) of Banq In-house accountant of one or more of Frank Criniti’s companies
37	Statewide Design	Directors: • Mario Sande • Michael Sande • Richard Attard	RCG CBD: former 20^th defendant (settled)
38	Statewide Printing	Directors: • Mario Sande • Richard Attard	RCG CBD: former 3^rd defendant (settled)
39	Wenman	Director: Wendy Nassar	Bluemine: former 2nd defendant RCG CBD: former 2nd defendant (settled)
40	Zagoonda (previously Criniti’s Pty Ltd)	Incorporated 18 February 2003; renamed Zagoonda; wound up 5 January 2010 Directors: • Frank Criniti: 18 February 2003-15 December 2008 • Cosimo Criniti: 20 February 2003-15 December 2008 • Mohammad Irshad Rosunally: 15 December 2008-5 January 2010 Registered office: Banq Address Bank account signatory: Frank Criniti

Schedule of Parties

Proceedings

Parties

Representation

In the matter of Earth Civil Australia Pty Ltd

(2016/000194955)

1st Plaintiff: Mitchell Warren Ball in his capacity as liquidator of Earth Civil Pty Ltd

2^nd Plaintiff: Earth Civil Australia Pty Ltd (in liq)

1^st Defendant: Michael Abouantoun

2^nd Defendant: Gino Cassaniti

3^rd Defendant: Faouzi Khalil

4^th Defendant: George Khalil

5^th Defendant: Peter Abboud

6^th Defendant: AKA (Civil) Pty Ltd

7^th Defendant: AKA (NSW) Pty Ltd

Counsel:

Plaintiffs: I Faulkner SC / S Shepherd

1^st, 6^th, 7^th Defendants: R Seiden SC / R Johnson

2^nd Defendant: D Feller SC / I Young / W Brewer

3^rd, 4^th Defendants: C Robinson

Solicitors:

Plaintiffs: Craddock Murray Neumann Lawyers

1^st, 6^th and 7^th Defendants: Lionheart Lawyers

2^nd Defendant: Paramount Lawyers

3^rd, 4^th Defendants: Cambridge Law/Raed Rahal

5^th Defendant: Gupta Co Law

In the matter of RCG CBD Pty Ltd

(2016/00195008)

1st Plaintiff: Mitchell Warren Ball in his capacity as liquidator of RCG CBD Pty Ltd

2^nd Plaintiff: RCG CBD Pty Ltd

1st Defendant: Banq Accountants and Advisors Pty Ltd

5^th Defendant: Sivasli Pty Ltd

11^th Defendant: Gino Cassaniti

12^th Defendant: Faouzi Khalil

13^th Defendant: George Khalil

14^th Defendant: Peter Abboud

28^th Defendant: Scott Crabbe

29^th Defendant: Borg Family Pty Ltd

30^th Defendant: Tanya Borg

31^st Defendant: Borg Civil Australia Pty Ltd

32^nd Defendant: Michael Borg

34^th Defendant: Kamikaze Teppanyaki (Darling Harbour) Pty Ltd

38^th Defendant: George Said

Counsel:

Plaintiffs: I Faulkner SC / S Shepherd

5^th, 12^th, 13^th, 34^th, 38^th, Defendants: C Robinson

11^th Defendant: D Feller SC / I Young / W Brewer

29^th to 32^nd Defendants: M Condon SC / P Afshar

Solicitors:

Plaintiffs: Craddock Murray Neumann Lawyers

5^th,12^th, 13^th, 34^th, 38^th Defendants: Cambridge Law/Raed Rahal

11^th Defendant: Paramount Lawyers

14^th Defendant: Gupta Co Law

29^th to 32^nd Defendants: MistryFallahi

In the matter of Bluemine Pty Ltd

(2016/00256135)

1^st Plaintiff: Mitchell Warren Ball in his capacity as liquidator of Bluemine Pty Ltd (in liq)

2^nd Plaintiff: Bluemine Pty Ltd (in liq)

3^rd Defendant: LAM Haulage Pty Ltd

4^th Defendant: M.A.L. Land Group Pty Ltd

5^th Defendant: The Great Brothers Pty Ltd

11^th Defendant: Gino Cassaniti

12^th Defendant: Faouzi Khalil

13^th Defendant: George Khalil

14^th Defendant: Peter Abboud

20^th Defendant: Andre Abou-Antoun

21^st Defendant: Michael Abou-Antoun

23^rd Defendant: AKA (NSW) Pty Ltd

24^th Defendant: AKA (Civil) Australia Pty Ltd

25^th Defendant: John Haddad

29^th Defendant: Borg Family Pty Ltd

30^th Defendant: Tanya Borg

33^rd Defendant: George Said

34^th Defendant: Discobell Pty Ltd

35^th Defendant: Ivana Cassaniti

Counsel:

Plaintiffs: I Faulkner SC / S Shepherd

3^rd, 4^th, 5^th, 20^th, 21^st, 23^rd, 24^th Defendants: R Seiden SC / R Johnson

11^th Defendant: D Feller SC / I Young / W Brewer

12^th, 13^th, 33^rdDefendants: C Robinson

29^th, 30^th Defendants: M Condon SC / P Afshar

34^th Defendant: D Allen

35^th Defendant: D Cook SC / A Katsoulas

Solicitors:

Plaintiffs: Craddock Murray Neumann Lawyers

3^rd, 4^th, 5^th, 20^th, 21^st, 23^rd, 24^th

Lionheart Lawyers

14^th Defendant: Gupta Co Law

11^th Defendant: Paramount Lawyers

12^th, 13, 33^rd Defendants: Cambridge Law/Raed Rahal

29^th, 30^th Defendants: MistryFallahi

34^th and 35^th Defendants: Kekatos Lawyers

In the matter of Diamondwish Pty Ltd

(2016/00256272)

1^st Plaintiff: Mitchell Warren Ball in his capacity as liquidator of Diamondwish Pty Ltd (in liq)

2^nd Plaintiff: Diamondwish Pty Ltd (in liq)

8^th Defendant: Gino Cassaniti

9^th Defendant: Faouzi Khalil

10^th Defendant: George Khalil

11^th Defendant: Peter Abboud

27^th Defendant: Ivana Cassaniti

Counsel:

Plaintiffs: I Faulkner SC / S Shepherd

8^th Defendant: D Feller SC / I Young / W Brewer

9^th, 10^th Defendants: C Robinson

28^th Defendant: D Cook SC / A Katsoulas

Solicitors:

Plaintiffs: Craddock Murray Neumann Lawyers

8^th Defendant: Paramount Lawyers

9^th and 10^th Defendants: Cambridge Law/Raed Rahal

11^th Defendant: Gupta Co Law

28^th Defendant: Kekatos Lawyers

In the matter of Rackforce Pty Ltd

(2016/00256503)

1^st Plaintiff: Mitchell Warren Ball in his capacity as liquidator of Rackforce Pty Ltd (in liq)

2^nd Plaintiff: Rackforce Pty Ltd (in liq)

5^th Defendant: Gino Cassaniti

6^th Defendant: Faouzi Khalil

7^th Defendant: George Khalil

8^th Defendant: Peter Abboud

9^th Defendant: Ivana Cassaniti

Counsel:

Plaintiffs: I Faulkner SC / S Shepherd

5^th Defendant: D Feller SC / I Young / W Brewer

6^th and 7^th Defendants: C Robinson

9^th Defendant: D Cook SC / A Katsoulas

Solicitors:

Plaintiffs: Craddock Murray Neumann Lawyers

5^th Defendant: Paramount Lawyers

6^th, 7^th Defendants: Cambridge Law/Raed Rahal

8^th Defendant: Gupta Co Law

9^th Defendant: Kekatos Lawyers

Amendments

06 September 2021 - [174] Delete sentence

Decision last updated: 06 September 2021