Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Huang v Deputy Commissioner of Taxation [2020] FCAFC 141 Appeal from: Application for leave to appeal: Deputy Commissioner of Taxation v Huang [2019] FCA 1728
File number: NSD 1759 of 2019
Judges: BESANKO, THAWLEY AND STEWART JJ
Date of judgment: 17 August 2020
Catchwords: PRACTICE AND PROCEDURE — application for leave to appeal from certain orders in a freezing order — where freezing order made in relation to assets in Australia and overseas — where applicant has substantial assets in Hong Kong and China — whether judgments of courts in Australia enforceable in Hong Kong and China — test to be applied to determine whether judgments of courts in Australia enforceable in Hong Kong and China — realistic possibility of enforcement — where judge applied incorrect test— consideration of relevant factors in this case — leave to appeal granted — appeal allowed.
Legislation: Bankruptcy Act 1966 (Cth) ss 29, 40, 41, 43 Evidence Act 1995 (Cth) s 174 Federal Court of Australia Act 1976 (Cth) ss 24, 37M Taxation Administration Act 1953 (Cth) Pt IVC Federal Court Rules 2011 (Cth) rr 7.32, 7.33, 7.35
Cases cited: Ayres v Evans (1981) 56 FLR 235 BP Exploration Co (Libya) Ltd v Hunt [1980] 1 NSWLR 496 Cardile v LED Builders Pty Limited [1999] HCA 18; (1999) 198 CLR 380 Chen Li Hung v Ting Lei Miao (2000) 3 HKCFAR 9 Cido Car Carrier Service Ltd v Woori Bank (Hong Kong branch) [2011] HKEC 817 Damberg v Damberg [2001] NSWCA 87; (2001) 52 NSWLR 492 Decor Corporation Pty Ltd v Dart Industries Inc (1991) 33 FCR 397 Deputy Commissioner of Taxation v Chemical Trustee Limited (No 4) [2012] FCA 1064 Deputy Commissioner of Taxation v Huang [2019] FCA 1537 Deputy Commissioner of Taxation v Huang [2019] FCA 2122 Government of India v Taylor [1955] AC 491 Holman v Johnson (1775) 1 Cowp 341, 343 House v The King [1936] HCA 40; (1936) 55 CLR 499 In the Matter of Rennie Produce (Aust) Pty Ltd (In Liquidation in Australia) HCMP1640/2016 Jackson v Stirling Industries Ltd [1987] HCA 23; (1987) 162 CLR 612 Lever v Fletcher (unreported, Court of Common Pleas of England and Wales, Park J, 1780) Mercedes Benz AG v Leiduck [1996] AC 184 Minister for Immigration and Border Protection v SZVFW [2018] HCA 30; (2019) 264 CLR 541 Moore v Mitchell (1929) 30 F, (2d) 600, 604 Nanus Asia Co Inc v Standard Chartered Bank [1990] 1 HKLR 396 Patterson v BTR Engineering (Aust) Ltd (1989) 18 NSWLR 319 Peter Buchanan Ltd v McVey [1955] AC 516 Planché v Fletcher (1779) 1 Doug 251, 253 PT Bayan Resources TBK v BCBC Singapore Pte Ltd [2015] HCA 36; (2015) 258 CLR 1 Re Ayres; Ex parte Evans (1981) 51 FLR 395 Ting Lei Miao v Chen Li Hung [1999] 1 HKLRD 123 Victoria University of Technology v Wilson [2003] VSC 299
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