Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Deputy Commissioner of Taxation v Hua Wang Bank Berhad [2010] FCA 1014
Citation: Deputy Commissioner of Taxation v Hua Wang Bank Berhad [2010] FCA 1014
Parties: DEPUTY COMMISSIONER OF TAXATION v HUA WANG BANK BERHAD, CHEMICAL TRUSTEE LIMITED, DERRIN BROTHERS PROPERTIES LIMITED, BYWATER INVESTMENTS LIMITED and SOUTHGATE INVESTMENT FUNDS LIMITED
File number(s): VID 672 of 2010
Judge: KENNY J
Date of judgment: 15 September 2010
Catchwords: PRACTICE AND PROCEDURE – Freezing order – Appropriate test – Good arguable case – Real risk of removal or dissipation of assets – In the interest of justice that freezing order be made
Legislation: Income Tax Assessment Act 1936 (Cth) ss 177(1), 204(1) Taxation Administration Act 1953 (Cth), Schedule 1, ss 255-45, 298-15, 298-30(3) Federal Court Rules O 25A
Cases cited: Jackson v Sterling Industries Ltd (1987) 162 CLR 612 Patterson v BTR Engineering (Aust) Ltd (1989) 18 NSWLR 319 Ninemia Maritime Corporation v Trave Schiffahrtsgesellschaft mbH & Co KG (The Niedersachsen) [1983] 1 WLR 1412 Patterson, Glenwood Management Group Pty Ltd v Mayo [1991] 2 VR 49 Lifetime Investments Ltd v Commercial (Worldwide) Financial Services Pty Ltd [2005] FCA 226 Victoria University of Technology v Wilson [2003] VSC 299 National Australia Bank Ltd v Bond Brewing Holdings Ltd (1990) 169 CLR 271 Cardile v LED Builders Pty Ltd (1999) 198 CLR 380 Glenwood Management Group Pty Ltd v Mayo [1991] 2 VR 49 Riley McKay Pty Ltd v McKay [1982] 1 NSWLR 264 Third Chandris Shipping Corporation v Unimarine SA [1979] 1 QB 645 Raukura Moana Fisheries Ltd v The Ship 'Irina Zharkikh' [2001] 2 NZLR 801 Hadid v Lenfest Communications Inc (1996) 67 FCR 446 Reches Pty Ltd v Tadiran Pty Ltd (1998) 85 FCR 514 Clyne v Deputy Commissioner of Taxation (1981) 150 CLR 1 FJ Bloemen Pty Ltd v Commissioner of Taxation (1981) 147 CLR 360 Commissioner of Taxation v Futuris Corporation Ltd (2008) 237 CLR 146 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473 Batagol v Commissioner of Taxation (1963) 109 CLR 243 Savcor Pty Ltd v Cathodic Protection International APS (2005) 12 VR 639 Canadian Pacific Tobacco Company Limited v Stapleton (1952) 86 CLR 1 Simionato Holdings Pty Ltd v Commissioner of Taxation (1995) 60 FCR 375
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