Commissioner of Taxation v Ma [1999] FCA 1093

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Ma [1999] FCA 1093 PRACTICE & PROCEDURE – service of originating process – service outside Australia – interaction of rules relating to personal service and substituted service – whether appropriate to consider order for substituted service outside Australia if no prior leave obtained to serve outside jurisdiction – procedure for effecting service in a non-Convention country – leave to serve outside Australia without complying with procedure for effecting service in a non-Convention country – leave to give notice outside Australia of proceedings where giving of notice takes place of service Federal Court Rules, O 7 rr 1, 2(1), 9; O 8 rr1(a), 2(2A), 2(2C) Amalgamated Wireless (Australia) Ltd v McDonnell Douglas Corp (1987) 16 FCR 238, considered Takapana Investments Pty Ltd v Teko Information Systems Co Limited (1998) 82 FCR 25, followed Laurie v Carroll (1958) 98 CLR 310, cited Rice Growers Co-operative Ltd v ABC Containerline NV (1996) 138 ALR 480, followed Mondial Trading Pty Ltd v Interocean Marine Transport (1985) 65 ALR 155, followed

COMMISSIONER OF TAXATION v PING MA & ORS N690 OF 1999 EMMETT J 29 JULY 1999

SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N690 OF 1999

BETWEEN: COMMISSIONER OF TAXATION

Applicant

AND: PING MA

First Respondent

GUO QIANG PAN

Second Respondent

MU ZHANG

Third Respondent

CITIBANK LIMITED

Fourth Respondent

JUDGE: EMMETT J

DATE OF ORDER: 29 JULY 1999

WHERE MADE: SYDNEY

THE COURT ORDERS THAT: 1. The Applicant be granted leave under Order 8 rule 2(2) of the Federal Court Rules to serve the documents set out in Schedule A ("the Documents") outside the Commonwealth upon the First and Third Respondents on condition that the Applicant: