Legal Research
Cases
Re PHPR Convenience Pty Ltd

Re PHPR Convenience Pty Ltd

Case [2023] VSC 417

No judgment structure available for this case.

Type to search within this case.

This content is currently unavailable.

Details

AGLC: Re PHPR Convenience Pty Ltd [2023] VSC 417
Case: [2023] VSC 417
Decision Date: 24 July 2023

CaseChat Overview and Summary

AI summary not yet generated for this case.

Orders

Orders of the court

Full text does not contain this section.

Background

Background to the litigation

Full text does not contain this section.

Evidence

Evidence Before The Court

Full text does not contain this section.

Decision

Reasons for decision

Full text does not contain this section.

Ratio Decidendi

Legal Principle Established

Full text does not contain this section.

Actions

Citations

Re PHPR Convenience Pty Ltd [2023] VSC 417

Most Recent Citation

Re Neerim Investments [2024] VSC 313

Cases Citing This Decision

Re Neerim Investments [2024] VSC 313
Citation 1 (Para 1)

…ds for some other reason on the basis sought having regard to the matters discussed above in paragraphs 40 to 44. [19]See Re PHPR Convenience Pty Ltd [2023] VSC 417, [39] (Hetyey AsJ).…

Cases Cited

Statutory Material Cited

Sceam Construction Pty Ltd v Clyne [2021] VSCA 270
Citation 1

…[8] Sceam Construction Pty Ltd v Clyne (2021) 64 VR 404, 415 [38], 421 [62] (Ferguson CJ, Sifris and Walker JJA) (‘ Sceam ’).…
Kookaburra Educational Resources Pty Limited v MacGear Limited Partnership trading as MacGear Australia, in the matter of Kookaburra Educational Resources Pty Limited [2021] FCA 797
Citation 2 (Para 1)

…); Kookaburra Educational Resources Pty Ltd v MacGear Ltd Partnership t/as MacGear Australia; Re Kookaburra Educational Resources Pty Ltd [2021] FCA 797, [35] (Halley J) (‘ Kookaburra ’). [55]See Newsnet Pty Limited v Patching (2011) 81 NSWLR 104, 118 [52] (White J); Kookaburra , [35]; Assaf’s Winding Up in Insol…
Chief Commissioner of State Revenue v Fun FM Pty Ltd [2019] QSC 205
Citation 3 (Para 1)

…Ltd v Deputy Commissioner of Taxation [2018] VSC 728, [54] (Gardiner AsJ); Chief Commissioner of State Revenue v Fun FM Pty Ltd [2019] QSC 205, [43]–[47] (Martin J); Mossimo Systems International Pty Ltd v Deputy Commissioner of Taxation (2010) 81 ATR 125, 129–31 [24]–[36] (Barrett J); On Time Nurses Agency Pty L…
In the matter of Precise Training Pty Limited [2018] NSWSC 1383
Citation 4 (Para 1)

…f’s Winding Up in Insolvency , [6.48], citing Re Oztec , [16]–[17] (Black J) (GST); Re Precise Training Pty Ltd [2018] NSWSC 1383 (Black J) (payroll tax). [49] Assaf’s Winding Up in Insolvency , [8.98].…
Reschke Pty Ltd v DiGiorgio Family Wines Pty Ltd [2017] SASC 187
Citation 5

…[24][2017] SASC 187 (‘ Reschke ’).…
In the matter of Spartan Sporting Goods Pty Ltd [2017] NSWSC 1146
Citation 6 (Para 1)

…onclusion because it avoided a result that would be highly inconvenient and artificial for all parties and the administration of justice.[13] [11][2017] NSWSC 1146. [12]Ibid [10]. [13]Ibid [11]. See also A’la Carte Homes Pty Ltd v AAPD Co Pty Ltd [2019] VSC 108, [56] (Randall AsJ), which followed this approach.…
Re Zarzar Pty Ltd [2017] NSWSC 93
Citation 7 (Para 1)

…itects Pty Ltd [2006] NSWSC 500, [24] (Austin J); Re Syncordia Group Operations Pty Ltd [2021] VSC 732, [24] (Hetyey AsJ). [22] Re Zarzar Pty Ltd [2017] NSWSC 93, [22] (Barrett AJA).…
Rinfort Pty Ltd v Arianna Holdings Pty Ltd [2016] NSWSC 251
Citation 8

…[20] Rinfort Pty Ltd v Arianna Holdings Pty Ltd (2016) 306 FLR 413, 441 [84] (Black J).…
HC Legal Pty Ltd v Deputy Commissioner of Taxation [2013] FCA 45
Citation 9 (Para 1)

…of s 459J(1)(b) of the Act in relation to tax debts is necessarily constrained by the High Court’s decision in Broadbeach .[49] [47]See, eg, HC Legal Pty Ltd v Deputy Commissioner of Taxation (2013) 87 ATR 379, 389–91 [48]–[52] (Murphy J) (‘ HC Legal ’); Re Oztec Pty Ltd [2012] NSWSC 1234, [16]–[18] (Black J) (‘ Re Oztec ’); Galaxy Coins and Bullion Pty…
In the matter of Oztec Pty Ltd [2012] NSWSC 1234
Citation 10 (Para 1)

…g, HC Legal Pty Ltd v Deputy Commissioner of Taxation (2013) 87 ATR 379, 389–91 [48]–[52] (Murphy J) (‘ HC Legal ’); Re Oztec Pty Ltd [2012] NSWSC 1234, [16]–[18] (Black J) (‘ Re Oztec ’); Galaxy Coins and Bullion Pty Ltd v Deputy Commissioner of Taxation [2018] VSC 728, [54] (Gardiner AsJ); Chief Commissioner of St…
Wickey v McVicar [2012] ACTCA 38
Citation 11

…e will include “tax debts” in the sense given to that expression in these reasons. The “material considerations” [citing House v The King (1936) 55 CLR 499 at 505] which are to be taken into account, on an application to set aside a statutory demand, when determining the existence of the necessary satisfaction for p…
Newsnet Pty Ltd v Patching [2011] NSWSC 690
Citation 12 (Para 1)

…Re Kookaburra Educational Resources Pty Ltd [2021] FCA 797, [35] (Halley J) (‘ Kookaburra ’). [55]See Newsnet Pty Limited v Patching (2011) 81 NSWLR 104, 118 [52] (White J); Kookaburra , [35]; Assaf’s Winding Up in Insolvency , [5.46]. [56] Expressway Spares Pty Ltd v CTK Engineering Pty Ltd [2000] NSWSC 1200, [3] (A…
2 Roslyn Street Pty Ltd v Leisure Inn Hospitality Management Pty Ltd [2011] NSWSC 512
Citation 13

…Denet , [23]; 2 Roslyn Street Pty Ltd v Leisure Inn Hospitality Management Pty Ltd [2011] NSWSC 512, [39]–[41] (Ward J).…
Partners of Piper Alderman v Sharjade Pty Ltd [2011] NSWSC 6
Citation 14 (Para 1)

…tions until after Cocoa Bean was served with a statutory demand in September 2022. [65] Partners of Piper Alderman v Sharjade Pty Ltd [2011] NSWSC 6, [18] (Barrett J), cited in Re Kornucopia Pty Ltd (No 1) (2019) 59 VR 305, 318 [46] (Sifris J, as his Honour then was).…
Mossimo Systems International Pty Ltd v Deputy Commissioner of Taxation [2010] NSWSC 1430
Citation 15 (Para 1)

…018] VSC 728, [54] (Gardiner AsJ); Chief Commissioner of State Revenue v Fun FM Pty Ltd [2019] QSC 205, [43]–[47] (Martin J); Mossimo Systems International Pty Ltd v Deputy Commissioner of Taxation (2010) 81 ATR 125, 129–31 [24]–[36] (Barrett J); On Time Nurses Agency Pty Ltd v Deputy Commissioner of Taxation (2010) 81 ATR 278, 281–3 [8]–[10] (Ferguson J, as her Honour then w…
Celeste Corporation Pty Ltd v Deputy Commissioner of Taxation [2010] WASC 183
Citation 16 (Para 1)

…8, 281–3 [8]–[10] (Ferguson J, as her Honour then was); Celeste Corporation Pty Ltd v Deputy Commissioner of Taxation [2010] WASC 183, [5]–[6] (Acting Master Chapman). [48] Assaf’s Winding Up in Insolvency , [6.48], citing Re Oztec , [16]–[17] (Black J) (GST); Re Precise Training Pty Ltd [2018] NSWSC 1383 (Black J…
Accordent Pty Ltd v RMBL Investments Ltd [2009] SASC 248
Citation 17

…[25](2009) 105 SASR 62, 71–2 [55]–[57] (‘ Accordent ’) .…
Createc Pty Ltd v Design Signs Pty Ltd [2009] WASCA 85
Citation 18 (Para 1)

…beyond what the law offers, such as the application of pressure to compel payment of a disputed debt.[23] [23] Createc Pty Ltd v Design Signs Pty Ltd (2009) 71 ACSR 602, 611 [50] (Martin CJ), adopting the criterion from Williams v Spautz (1992) 174 CLR 509.…
Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd [2008] HCA 41
Citation 19

…here objections made to tax assessments comprising the debt the subject of the demand are pending — Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473 applied — s 350‑10 of Schedule 1 of TAA — Relevance of conclusive evidence provisions — Application dismissed.…
Tatlers.com.au Pty Ltd v Davis [2007] NSWSC 835
Citation 20 (Para 1)

…ether the debt is genuinely disputed[58] or whether there is ‘some other reason’ to set the demand aside. [54] Tatlers.com.au Pty Ltd v Davis (2007) 213 FLR 109, 117 [31] (White J) (‘ Tatlers.com.au ’); Kookaburra Educational Resources Pty Ltd v MacGear Ltd Partnership t/as MacGear Australia; Re Kookaburra Educationa…
Spencer Constructions Pty Ltd v G & M Aldridge Pty Ltd [2007] WASC 187
Citation 21

…[16]Citing Spencer Constructions Pty Ltd v G & M Aldridge Pty Ltd (1997) 76 FCR 452, 458–9 (Northrop, Merkel and Goldberg JJ) (‘ Spencer Constructions ’); Daewoo Australia Pty Ltd v Suncorp-Metway Ltd (2000) 48 NSWLR 692, 704–5 [44]–[45] (Austin J).…
Jargon Pty Ltd v Good Earth Garden Products Pty Ltd [2006] WASC 282
Citation 22 (Para 1)

…‘ Expressway ’). See also Assaf’s Winding Up in Insolvency , [5.46]. [57] Jargon Pty Ltd v Good Earth Garden Products Pty Ltd (2006) 206 FLR 244, 245 [3] (Austin J); Expressway , [3]; Denet Pty Ltd v Global Marketing Group International Pty Ltd (2002) 20 ACLC 301, 303 [19] (Master McLaughlin M, as his Honour then was…
Equipped Constructions Pty Ltd v Form Architects Pty Ltd [2006] NSWSC 500
Citation 23 (Para 1)

…enefit of the presumption of insolvency through non-compliance with the demand.[22] [21] Equipped Constructions Pty Ltd v Form Architects Pty Ltd [2006] NSWSC 500, [24] (Austin J); Re Syncordia Group Operations Pty Ltd [2021] VSC 732, [24] (Hetyey AsJ). [22] Re Zarzar Pty Ltd [2017] NSWSC 93, [22] (Barrett AJA).…
Meehan v Glazier Holdings Pty Ltd [2005] NSWCA 24
Citation 24

…[19] Meehan v Glazier Holdings Pty Ltd (2005) 53 ACSR 229, 240 [60]–[61] (Young CJ in Eq).…
Process Machinery Australia Pty Ltd v ACN 057 260 590 Pty Ltd [2002] NSWSC 45
Citation 25 (Para 1)

…e are aspects of the plaintiff’s own conduct that have contributed to its current position. [5]Citing Process Machinery v ACN 057 260 590 [2002] NSWSC 45, [22] (Barrett J).…
Denet Pty Limited v Global Marketing Group International Pty Limited [2001] NSWSC 904
Citation 26 (Para 1)

…, [5.46]. [57] Jargon Pty Ltd v Good Earth Garden Products Pty Ltd (2006) 206 FLR 244, 245 [3] (Austin J); Expressway , [3]; Denet Pty Ltd v Global Marketing Group International Pty Ltd (2002) 20 ACLC 301, 303 [19] (Master McLaughlin M, as his Honour then was) (‘ Denet ’). [58]…
Expressway Spares Pty Ltd v CTK Engineering Pty Ltd [2000] NSWSC 1200
Citation 27 (Para 1)

…] (White J); Kookaburra , [35]; Assaf’s Winding Up in Insolvency , [5.46]. [56] Expressway Spares Pty Ltd v CTK Engineering Pty Ltd [2000] NSWSC 1200, [3] (Austin J) (‘ Expressway ’). See also Assaf’s Winding Up in Insolvency , [5.46]. [57] Jargon Pty Ltd v Good Earth Garden Products Pty Ltd (2006) 206 FLR 244, 245…
Daewoo Australia Pty Ltd v Suncorp-Metway Ltd [2000] NSWSC 35
Citation 28

…Pty Ltd (1997) 76 FCR 452, 458–9 (Northrop, Merkel and Goldberg JJ) (‘ Spencer Constructions ’); Daewoo Australia Pty Ltd v Suncorp-Metway Ltd (2000) 48 NSWLR 692, 704–5 [44]–[45] (Austin J).…
Williams v Spautz [1992] HCA 34
Citation 29 (Para 1)

…isputed debt.[23] [23] Createc Pty Ltd v Design Signs Pty Ltd (2009) 71 ACSR 602, 611 [50] (Martin CJ), adopting the criterion from Williams v Spautz (1992) 174 CLR 509.…
Deputy Commissioner of Taxation v Neutral Bay Pty Ltd [2008] HCATrans 75
Citation 30

…[18]Ibid 460 [27] (Crispin P, Gray and Marshall JJ). See also Hoare Bros Pty Ltd v Deputy Commissioner of Taxation (1996) 62 FCR 302; Neutral Bay Pty Ltd v Deputy Commissioner of Taxation (2007) 68 ATR 886.…
Hoare Bros Pty Ltd v Deputy Commissioner of Taxation [1996] FCA 831
Citation 31

…[18]Ibid 460 [27] (Crispin P, Gray and Marshall JJ). See also Hoare Bros Pty Ltd v Deputy Commissioner of Taxation (1996) 62 FCR 302; Neutral Bay Pty Ltd v Deputy Commissioner of Taxation (2007) 68 ATR 886.…
Graywinter Properties Pty Ltd v Gas & Fuel Corporation Superannuation Fund [1996] FCA 822
Citation 32

…[7] Graywinter Properties Pty Ltd v Gas & Fuel Corporation Superannuation Fund (1996) 70 FCR 452, 459 (Sundberg J).…
Re Mu Meeting Point Pty Ltd [2022] VSC 728
Citation 33

…e recovery of the relevant debt, it does not necessarily follow that the creditor has made an improper use of the statutory demand procedure.[31] [29][2022] VSC 728, [112]. [30]Referring to Farid Assaf, Assaf’s Winding Up in Insolvency (Lexis Nexis, 3 rd ed, 2021) [11.94] (‘ Assaf’s Winding Up in Insolvency ’), c…
Re Cocoa Bean Enterprises Pty Ltd (Preliminary Question re Service) [2022] VSC 721
Citation 34 (Para 1)

…Court on 7 December 2022, at which time I made timetabling orders, listing the balance of the proceeding for final hearing on 21 March 2023. [3][2022] VSC 721.…
Re Syncordia Group Operations Pty Ltd [2021] VSC 732
Citation 35 (Para 1)

…emand.[22] [21] Equipped Constructions Pty Ltd v Form Architects Pty Ltd [2006] NSWSC 500, [24] (Austin J); Re Syncordia Group Operations Pty Ltd [2021] VSC 732, [24] (Hetyey AsJ). [22] Re Zarzar Pty Ltd [2017] NSWSC 93, [22] (Barrett AJA).…
Re MHC Pathology Pty Ltd [2020] VSC 789
Citation 36

…[14](2020) 356 FLR 222 (‘ Re MHC Pathology ’).…
A'la Carte Homes Pty Ltd v AAPD Co P/L [2019] VSC 108
Citation 37 (Para 1)

…and the administration of justice.[13] [11][2017] NSWSC 1146. [12]Ibid [10]. [13]Ibid [11]. See also A’la Carte Homes Pty Ltd v AAPD Co Pty Ltd [2019] VSC 108, [56] (Randall AsJ), which followed this approach.…
Galaxy Coins and Bullion Pty Ltd v Deputy Commissioner of Taxation [2018] VSC 728
Citation 38 (Para 1)

…y Ltd [2012] NSWSC 1234, [16]–[18] (Black J) (‘ Re Oztec ’); Galaxy Coins and Bullion Pty Ltd v Deputy Commissioner of Taxation [2018] VSC 728, [54] (Gardiner AsJ); Chief Commissioner of State Revenue v Fun FM Pty Ltd [2019] QSC 205, [43]–[47] (Martin J); Mossimo Systems International Pty Ltd v Deputy Commissione…
On Time Nurses Agency Pty Ltd v Deputy Commissioner of Taxation [2010] VSC 573
Citation 39 (Para 1)

…Mossimo Systems International Pty Ltd v Deputy Commissioner of Taxation (2010) 81 ATR 125, 129–31 [24]–[36] (Barrett J); On Time Nurses Agency Pty Ltd v Deputy Commissioner of Taxation (2010) 81 ATR 278, 281–3 [8]–[10] (Ferguson J, as her Honour then was); Celeste Corporation Pty Ltd v Deputy Commissioner of Taxation [2010] WASC 183, [5]–[6] (Acting Master Chapman).…

AI Chat coming soon