An accused conspirator behind one of Australia's largest tax frauds allegedly hired a "butler" to do errands for him which later evolved to recruiting straw directors and laundering money.

Bricklayer Aaron Leo Paul, 35, has pleaded guilty to dealing with $260,000 in proceeds of crime in his role as a "conduit" for Adam Cranston, son of former deputy tax commissioner Michael Cranston, and a sophisticated network of companies set up to divert more than $105 million in taxes.