Practitioners dealing with insolvent trading charges under s 588G(3) of the Corporations Act should note the court's treatment of intercompany receivables as relevant to the assessment of insolvency and the sufficiency of directions on the cash flow and balance sheet tests.
The full text is available to signed-in members, including the 6 later cases that cite this judgment.
4 of the 6 citing cases carry a classified treatment. How each court treated it is available to signed-in members.