Recent Cases

Resilient Investment Group Pty Ltd v Barnet and Hodgkinson as liquidators of Spitfire Corporation Limited (in liq) [2023] NSWCA 118 (30 May 2023) (Gleeson, White and Brereton JJA)


Catchwords:


MORTGAGES AND SECURITIES — Personal Property Securities Act 2009 (Cth), s 340 — Where liquidators received tax refunds after winding up commenced — Where refunds arose from tax offsets for R&D expenditure — Whether refunds were “circulating assets” at relevant date — Whether refunds were “personal property” in form of an “account” — Whether entitlement to refunds chose in action against Commonwealth at relevant date — Whether refunds “arise from” providing services in ordinary course of a business of providing services of that kind (financial platform services)

EMPLOYMENT AND INDUSTRIAL LAW — Identity of employer — Where employer of record was related company to parent company — Whether related company was the agent for an undisclosed principal — Where related company carried on no business activities, had no assets or revenue — Where parent company paid employees directly — Where no labour hire agreement between parent and related company — Where book debt owing by related company to parent company for employee payments the subject of deed of forgiveness

EMPLOYMENT AND INDUSTRIAL LAW — Identity of employer — Agency — Whether application of undisclosed agency principles inconsistent with orthodox contractual principles for determining character of employee-employer relationship