Commonwealth of Australia(Plaintiff) v Davis Samuel Pty Ltd ACN 083 081 985 (First Defendant)

• Jurisdiction: Australian Capital Territory
• Judge: Refshauge ACJ
• Judgment Date: 13 January 2017
• Court: Supreme Court of ACT
• Docket Number: File Number: SC 75 of 1999
• Date: 13 January 2017

[2017] ACTSC 2

SUPREME COURT OF THE AUSTRALIAN CAPITAL TERRITORY

Before:

Refshauge ACJ

File Number: SC 75 of 1999

Commonwealth of Australia

(Plaintiff)

and

Davis Samuel Pty Limited ACN 083 081 985

(First Defendant)

David John Muir

(Second Defendant)

Callform Pty Limited

(Third Defendant)

Peter Michael Cain

(Fourth Defendant)

Allan Paul Endresz

(Fifth Defendant)

CTC Resources NL ACN 009 061 036

(Sixth Defendant)

Jozsef Endresz

(Seventh Defendant)

Dawn May Endresz

(Eighth Defendant)

William Arthur Forge

(Ninth Defendant)

Kamanga Holdings Pty Limited ACN 003 316 292

(Tenth Defendant)

Pellon Pty Limited ACN 082 375 951

(Eleventh Defendant)

Michael McCann

(Twelfth Defendant)

Amative Pty Limited ACN 082 375 924

(Thirteenth Defendant)

Mark Joseph Endresz

(Fourteenth Defendant)

Bisoya Pty Limited ACN 003 016 242

(Fifteenth Defendant)

Winton Oil NL ACN 001 863 878

(Sixteenth Defendant)

Quancorp Pty Limited ACN 002 755 133

(Seventeenth Defendant)

Allan Paul Endresz as representative of the members of “Border Basketball Association Inc” an unincorporated association

(Eighteenth Defendant)

Rodney James Endresz

(Nineteenth Defendant)

Joy Beverley Endresz

(Twentieth Defendant)

Tresmonay Pty Limited ACN 073 120 635

(Twenty-first Defendant)

ACT Organics Pty Ltd ACN 008 628 662

(Twenty-second Defendant)

Graham McCann Pty Limited ACN 008 653 969

(Twenty-third Defendant)

Sandra Endresz

(Twenty-fourth Defendant)

Lorraine Olive Forge

(Twenty-fifth Defendant)

Christopher Muir

(Twenty-sixth Defendant)

TNG Limited ACN 000 817 023

(Twenty-seventh Defendant)

Darren Smailes

(Twenty-eighth Defendant)

Shane Smailes

(Twenty-ninth Defendant)

Peter John Clark

(Third Party)

Representation:

Counsel

Mr J Hogan-Doran (Plaintiff)

No appearance (First Defendant)

No appearance (Second Defendant)

No appearance (Third Defendant)

No appearance (Fourth Defendant)

In person (Fifth Defendant)

No appearance (Sixth Defendant)

In person (Seventh Defendant)

Mr A Endresz (Eighth Defendant)

In person (Ninth Defendant)

No appearance (Tenth Defendant)

No appearance (Eleventh Defendant)

No appearance (Twelfth Defendant)

No appearance (Thirteenth Defendant)

No appearance (Fourteenth Defendant)

No appearance (Fifteenth Defendant)

No appearance (Sixteenth Defendant)

No appearance (Seventeenth Defendant)

No appearance (Eighteenth Defendant)

No appearance (Nineteenth Defendant)

Mr A Endresz (Twentieth Defendant)

No appearance (Twenty-first Defendant)

No appearance (Twenty-second Defendant)

No appearance (Twenty-third Defendant)

No appearance (Twenty-fourth Defendant)

No appearance (Twenty-fifth Defendant)

No appearance (Twenty-sixth Defendant)

Mr W Andrew (Twenty-seventh Defendant)

No appearance (Twenty-eighth Defendant)

No appearance (Twenty-ninth Defendant)

No appearance (Third Party)

Cases Cited:

ABB Service Pty Ltd v Hetherington [2001] WASCA 235

ACES Sogutlu Holdings Pty Ltd (in liq) v Commonwealth Bank of Australia [2014] NSWCA 402

ALYK (HK) Ltd v Caprock Commodities Trading Pty Ltd [2015] NSWSC 1006

Alyssa Treasury Services Ltd v Deputy Commissioner of Taxation [2009] FCA 1520 ; 77 ATR 917

Amcus Pty Ltd v Hurst Rentals Pty Ltd (No 2) [2010] NSWSC 239 ; 77 ACSR 550

Artahs Pty Ltd v Gall Standfield & Smith (A Firm) [2012] QCA 272 ; [2013] 2 Qd R 202

Ashwin v Minara Resources Ltd [2006] WASC 75 ; 200 FLR 80

Australian Securities and Investments Commission v Forge [2007] NSWSC 1489

Bailey v Marinoff (1971) 125 CLR 529

Boswell v Fletcher Construction Australia Ltd [2006] TASSC 34

Boyle v Sacker (1888) 39 Ch D 249

Brealey v Board of Management of Royal Perth Hospital [1999] WASCA 158 ; 21 WAR 79

Bride as Trustee of the Pinwernying Family Trust v The Australian Bank Ltd (Unreported, Full Court of the Supreme Court of Western Australia, Wallwork, Franklyn and Heenan JJ, 25 September 1996)

Burrell v The Queen (2008) 238 CLR 218

Buttigieg v VL Finance Pty Ltd [1986] VR 392

Cain v Cain (1918) 18 SR (NSW) 26

Cameron v Cole (1944) 68 CLR 571

Care Park Pty Ltd v Universal One Communication Pty Ltd [2009] NSWSC 1405

Chitty v Mason [1926] VLR 419

Citicorp Australia Ltd v Metropolitan Public Abattoir Board [1992] 1 Qd R 592

Commonwealth Bank of Australia v Buffett (1993) 114 ALR 245

Commonwealth v Davis Samuel Pty Ltd [1999] ACTSC 9

Commonwealth v Davis Samuel Pty Ltd [1999] ACTSC 136

Commonwealth v Davis Samuel Pty Ltd (No 7) [2013] ACTSC 146 ; 95 ACSR 258

Commonwealth v Davis Samuel Pty Ltd (No 8) [2014] ACTSC 312

Commonwealth v Davis Samuel Pty Ltd (No 10) [2016] ACTSC 364

Craig v Kanssen [1943] KB 256

Davis Samuel Pty Ltd v Commonwealth [2016] ACTCA 22

Davis Samuel Pty Ltd v Commonwealth (No 2) [2016] ACTCA 26

Coppo v Banalasta Oil Plantation Ltd ; Borg v Pawski [2005] QCA 96

Dallas Development Corporation Pty Ltd v Western Australia Land Authority (Unreported, Supreme Court of Western Australia Full Court, Anderson and Wheeler JJ, 7 May 1998)

Deutsche Bank und Disconto Gesellschaft v Banque des Marchands de Moscou (1938) 158 LT 364

Deveigne v Askar (2007) 69 NSWLR 327

D'Orta-Ekenaika v Victoria Legal Aid (2005) 223 CLR 1

Emeris v Woodward (1889) 43 Ch D 185

Ex parte Bucknell (1867) 6 NSWSCR (L) 96

Ezekiel-Hart v Law Society of the Australian Capital Territory [2012] ACTSC 103

Farrow Mortgage Services Pty Ltd (In Liquidation) v Victor Tunevitsch Pty Ltd (Unreported, Supreme Court of Tasmania, Crawford J, 8 July 1994)

Glendinning v Cuzens [2011] WASC 247

Glendinning v Cuzens [2009] WASCA 21

Green v Braddyll [1856] 1 H & N 69 ; 156 ER 1121

Grimaldi v Chameleon Mining NL (No 2) [2012] FCAFC 6 ; 200 FCR 296

Hadley and Co v Henry (1896) 21 VLR 646

Hamp-Adam v Hall [1911] 2 KB 942

Harkness v Bell's Asbestos and Engineering Ltd [1967] 2 QB 729

Healey v Ballarat East Bowling Club [1961] VR 206

Hoskins v Van Den-Braak (1998) 43 NSWLR 290

Immer v Girotto Precast Pty Ltd [2009] NSWSC 1019

In re Dawson (dec'd) [1966] 2 NSWR 211

In Re Pritchard (dec'd) ; Pritchard v Deacon [1963] 1 Ch 502

In re Tottenham ; Tottenham v Tottenham [1896] 1 Ch 628International Bulk Shipping & Services Ltd v Minerals & Metals Trading Corporation of India [1996] 1 All ER 1017

Isaacs v Robertson [1985] AC 97

Jones v Dunkel (1959) 101 CLR 298

Jovanovic v The Queen (1999) 106 A Crim R 548

Kanyilmaz v Nominal Defendant (Qld) (Unreported, Supreme Court of Queensland, Muir J, 12 January 2000)

Kingston Futures Pty Ltd v Waterhouse [2012] QSC 212 ; 1 Qd R 507

Klobucar v Neocoat Pty Ltd [1999] ACTSC 96

Lazard Bros and Co v Midland Bank Ltd [1933] AC 289

Lerga v Susa [1991] ACTSC 105

Lister v Schulte [1915] VLR 374

Lombard Australia Ltd v Mulley (1976) 9 ACTR 23

Lyons v Labathas [2010] ACTSC 93 ; 244 FLR 37

MacFoy v United Africa Co Ltd [1962] AC 152

Maxwell v Murphy (1957) 96 CLR 261

Metroinvest Anstalt v Commercial Union Assurance Co plc [1985] 2 All ER 318

Moore v Alwill (1881) 8 LR Ir (CL) 245 ; 15 Ir LT 54

Morris v Harris [1927] AC 252

Mossimo Systems International Pty Ltd v Deputy Commissioner of Taxation [2010] NSWSC 1409

Mulckern v Doerks (1884) 53 LJQB 526

NLC Holdings Pty Ltd (In liquidation) v Victoria [2009] VSC 603

Nocton v Lord Ashburton [1914] AC 932

Octavo Investments Pty Ltd v Knight (1979) 144 CLR 360

Perez v Transfield (Qld) Pty Ltd [1979] Qd R 444

Perkins v Williams (1900) 17 WN (NSW) 135

Philip Morris Ltd v Bridge Shipping Pty Ltd [1994] 2 VR 1

Pilbara Infrastructure Pty Ltd v BGC Contracting Pty Ltd [2007] WASCA 257 ; 35 WAR 412

Pontin v Wood [1962] 1 QB 594

Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28 ; 194 CLR 355

R v Cripps; Ex parte Muldoon [1984] QB 686

R v Gorman [2009] ACTSC 7

Re Moat ; Land v Moat (1896) 7 QLJ (NC) 38

Re Orr v Ewing (1882) 22 Ch D 456

Rein v Stein (1892) 66 LT 469

Renowden v McMullin (1970) 123 CLR 584

Rideout v Glaxo Group Ltd [1996] 1 Qd R 200

Robertson v. Railroad Labor Board 268 US 619 (1925)

Rosebridge Nominees Pty Ltd v Commonwealth Bank of Australia (No 4) [2013] WASC 353

Rubenstein v Truth and Sportsman Ltd [1960] VR 473

Ruzeu v Massey-Ferguson (Aust) Ltd [1983] 1 VR 733

Seeto Kui (Holdings) Ltd v Chow [2015] QSC 193

Sheldon v Brown Bayley's Steel Works Ltd [1953] 2 QB 393

Singh v Atombrook [1989] 1 All ER 385

Spincer v Watts (1889) 23 QBD 350

SS Constructions Pty Ltd v Ventura Motors Pty Ltd [1964] VR 229

Stergiou v Citibank Savings Ltd [2005] ACTCA 15

Sterman v EW & WJ Moore Ltd (a firm) [1970] 1 All ER 581

Stone v ACE-IRM Insurance Broking Pty Ltd [2003] QCA 218

Stone James (A Firm) v Pioneer Cement (WA) Pty Ltd [1985] WAR 233

Taylor v Taylor (1979) 143 CLR 1

Texas Co (Australasia) Ltd v Federal Commissioner of Taxation (1940) 63 CLR 382

The Assunta [1902] P 150

The Shell Company of Australia Ltd v Esso Australia Ltd [1987] VR 317

United Service Insurance Co Ltd (in liq) v Lang (1935) 35 SR (NSW) 487

Van Heyningen v Netherlands — Indies Government [1949] St R Qd 54

Vickers v Mayne [1998] WASCA 180

Walsh v Smith [1944] OWN 82

Warman International Ltd v Dwyer (1995) 182 CLR 544

Watchtower Bible and Tract Society of Australia v Sahas [2008] WASCA 51

Weldon v Neal (1887) 19 QBD 394

Western National Bank v Perez, Triana & Co [1891] 1 QB 304

Legislation Cited:

Corporations Act 2001 (Cth), ss 601AD, 601AH, 601AH(5), 601AH(2)(a)(i)

Court Procedures Act 2004 (ACT), s 68, Pt 5

...