Bags of cash totalling $100,000 brought into an office to buy a suburban home. Fees for 457 visas for bogus jobs. Companies phoenixed by the dozen.

Key points: A massive public examination is unfolding in the Federal Court

A massive public examination is unfolding in the Federal Court Former clients of Philip Whiteman have given evidence about tax schemes and rip-offs

Former clients of Philip Whiteman have given evidence about tax schemes and rip-offs The alleged schemes are believed to have shorted the tax office by over $100 million

All week, the Federal Court in Melbourne heard a dizzying series of claims from former clients and staff working with pre-insolvency advisor and tax polymath, Philip Whiteman.

The banned accountant and former bankrupt is allegedly the central figure in the biggest public examination by a liquidator ever conducted in Australia.

Staff blow the whistle

On Wednesday, Melbourne man Peter Hannah told a wretched tale of his dealings with Mr Whiteman.

In 2009, Mr Hannah's supermarket business had run into financial difficulties and he was looking for help. He reached out to one of the Whiteman companies for advice, and soon after found himself employed there.

Over the next few years, he lost his business, his superannuation and $1.85 million of money "invested" by him, his family and friends, and clients of the Whiteman group — some of whom didn't know their superannuation funds were being raided.

First, Mr Hannah said Mr Whiteman advised him to shift his property into his de facto wife's name, to avoid losing it in the winding up of the business.

Next came his superannuation.

"When Phil found out I had money in super, he wanted to convert it to self-managed super."

Mr Hannah agreed. By a series of transactions, that money — $165,000 — was lent to two companies, which Mr Hannah said were business partnerships involving Mr Whiteman.

The repayments stipulated in the loan agreement were only partially paid. Eight and a half years later $140,000 remains outstanding, Mr Hannah told the court.

Peter Hannah shared a pained account of his dealings with Mr Whiteman over a number of years. ( ABC News )

Once employed at the Whiteman group of companies, Mr Hannah's main job was chasing clients: contacting people and businesses who came before the courts for bad debts.

There were a number of businesses spread out over the Richmond open plan office — insolvency, accounting and a law firm.

"He [Mr Whiteman] was in charge. The boss. Everybody reported to him … legal, accounting, the general business."

It's a point the liquidator's barrister is keen to prove, as the interconnected web of companies facilitated an astonishing array of approaches to clients and their money, which saw millions lost to many of them, and well over $100 million that the liquidator estimates has been lost to the Tax Office.

After his bankruptcy in 2010, Mr Whiteman was not a director or shareholder of any of the companies, but clients were passed between each of them.

Peter Hannah lost $1.85 million of his own, his friends and family's and clients' money, on a doomed luxury car importation proposal brought to the firm by Oliver Dojcinovski and his mate, Dejan Strezovski.

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Mr Hannah's initial investment was only $50,000. Mr Whiteman invested $30,000.

But as time went on, Strezovski kept pressing for more money.

At first, Hannah sourced extra money from his family and friends.

Philip Whiteman in October 2017 during a raid by the ATO. ( Supplied )

Then, as pressure mounted, he ploughed in money from the self-managed super funds that Mr Whiteman's clients had been advised to set up.

Did the clients know? "No I wouldn't have informed the client," Mr Hannah said.

Mr Dojcinovski never reported the almost $2 million rip-off to the police.

"I'm still trying to gather up evidence for myself before I've gone any further," Mr Dojcinovski told the liquidator's counsel.

Mr Strezovski, who the liquidator believes gambled the money away through a William Hill account, has moved to Macedonia, Mr Dojcinovski said.

In the end, Mr Hannah retrieved just $70,000. He is now a cleaner, working three shifts a day.

457s and bogus jobs

The ABC has reported on the range of schemes facilitated by Mr Whiteman before. The main ones have been raked over during the 11 days of evidence to date.

Phoenixing — winding up a debt-riddled company, so the creditors get nothing.

Labour Hire — shifting all the employees of a company to another entity, which pays no payroll or withholding tax for those employees.

Super — access to preserved superannuation through self-managed funds.

457 Visa rorts — where a foreign job applicant pays a fee for a job.

The Federal Court heard Pauline Borch was involved in a 457 visa rort scheme. ( Supplied: Facebook )

Pauline Borch, who runs a recruitment business, was summoned to give evidence this week about the 457 visa workers she sourced for Whiteman associated companies.

After denying she knew whether the successful job applicants sourced through her company were 457 visa holders, and denying they paid her or Whiteman for the jobs, she was presented with a series of text messages and emails she'd exchanged with Whiteman.

Her denials began to unravel.

She was shown a text from herself to Mr Whiteman concerning Michael Dock, another industrious worker in the Whiteman group.

"Only if I can pay you," the text says. "I am telling you, do not trust M Dock. I have already given him 40K."

What might this be about, the liquidator's counsel probed?

At this point, her evidence descended into farce. That money had nothing to do with 457 placements.

What was it for? "No comment."

Registrar to Ms Borch: "I direct you to answer the question."

Pauline Borch leaves Federal Court after a day of being grilled by the liquidator's counsel. ( ABC News )

"It was an investment."

What for? "I don't have to answer that."

Registrar to Ms Borch: "I direct you to answer the question."

"For some shares in a company."

What company? "I don't remember at the moment."

Ms Borch was ordered to hand over her bank records, so the identity of the company may yet come to light.

Cash in bags, lawyers under the spotlight

Over 11 days of evidence, the legal arm of the group of companies allegedly controlled by Mr Whiteman came under the spotlight.

Melbourne lawyer Jonathan Kenny was allegedly delivered $100,000 in cash by Philip Whiteman ( ABC News )

Jonathan Kenny, of Kalus Kenny Intelex, handled a lot of work Mr Whiteman sent his way.

One job was buying a house in Vautier St Elwood, nominally for a trust of which Mr Whiteman's ex-wife and children were beneficiaries.

The source of funds was various. Some of it was cash, Mr Kenny confirmed. Cash brought into the Kalus Kenny office by Peter Hannah and Mr Whiteman himself.

"When Mr Whiteman came in, he had money in a bag." It totalled over $100,000.

Did Mr Whiteman tell Mr Kenny why he wanted to deposit $100,000 cash with his lawyer?

"He didn't."

Was it unusual?

"It was unusual, and I told him we would properly record it and report it."

Did Mr Kenny know Mr Whiteman was a bankrupt at the time?

"Yes."

How a bankrupt had $100,000 in cash was a question that hung in the air.

The trustee of the trust for the Vautier St property had already given evidence that he was never aware he owned it.

Tim Batchelor became entangled in Mr Whiteman's alleged scheme. ( ABC News: Scott Jewell )

Another client of Mr Whiteman's who said he has been exploited and ripped off, Tim Batchelor — a Horsham locksmith who first approached Mr Whiteman for business and marketing assistance — said the first he learned of it was when a Supreme Court dispute about the property was settled.

Unbeknown to Mr Bachelor, he had apparently agreed to pay $75,000.

He said he never instructed Mr Kenny to settle the case this way. Kenny insists he did.

Currently valued at over $3 million, Mr Batchelor wants nothing to do with the property.

An investigator from the Legal Services Commission was in court, assiduously taking notes.

The man everyone is waiting to hear from, Mr Whiteman, is scheduled to front the Federal Court in November.