Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Resource Capital Fund III LP [2010] FCA 1247 Citation: Commissioner of Taxation v Resource Capital Fund III LP [2010] FCA 1247
Parties: COMMISSIONER OF TAXATION v RESOURCE CAPITAL FUND III LP
File number: WAD 324 of 2010
Judge: MCKERRACHER J
Date of judgment: 16 November 2010
Catchwords: PRACTICE AND PROCEDURE - mareva injunction - ex parte application - relevant principles - accruing cause of action - risk of the dissipation of Australian assets PRACTICE AND PROCEDURE - confidentiality orders pursuant to O 46 r 6 of the Federal Court Rules and s 17(4) of the Federal Court of Australia Act 1976 (Cth) PRACTICE AND PROCEDURE - service of originating process and freezing orders out of the jurisdiction - service on third party associated with respondent debtor
Legislation: Federal Court of Australia Act 1976 (Cth) s 17(4) Income Tax Assessment Act 1936 (Cth) s 204(1) Judiciary Act 1903 (Cth) s 39B(1A)(c) Taxation Administration Act 1953 (Cth) ss 255-1, 255-5(1) Federal Court Rules O 8 r 3, O 25A r 5, O 25A r 7, O 46 r 6
Cases cited: Clyne v Deputy Commissioner of Taxation (1981) 150 CLR 1 Federal Commissioner of Taxation v Futuris Corporation Ltd (2008) 237 CLR 146 Deputy Commissioner of Taxation (ACT) v Sharp (1988) 82 ACTR 1 FJ Bloemen Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 360 Patterson v BTR Engineering (Aust) Ltd (1980) 18 NSWLR 319
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