Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Interhealth Energies Pty Ltd as Trustee of the Interhealth Superannuation Fund [2011] FCA 1365 Citation: Commissioner of Taxation v Interhealth Energies Pty Ltd as Trustee for the Interhealth Superannuation Fund [2011] FCA 1365
Parties: COMMISSIONER OF TAXATION v INTERHEALTH ENERGIES PTY LTD (ACN 003 104 505) AS TRUSTEE OF THE INTERHEALTH SUPERANNUATION FUND, GHUT HOLDINGS PTY LTD (ACN 146 608 933) AS TRUSTEE OF THE GREENHAVEN UNIT TRUST, JOANNE HAMBROOK and MERTHYR LAW PTY LTD (ACN 136 260 994)
File numbers: QUD 461 of 2011 QUD 221 of 2010
Judge: LOGAN J
Date of judgment: 11 November 2011
Catchwords: PRACTICE AND PROCEDURE – freezing orders – whether serious question to be tried – whether first respondent and other entities sought to dissipate the funds/assets the subject of the proceeding – consideration of principles to be applied – there is a serious question to be tried – freezing order made pending determination of the proceeding
Legislation: Bankruptcy Act 1966 (Cth) s 116 Corporations Act 2001 (Cth) ss 282, 1321, 1323 Federal Court of Australia Act 1976 (Cth) s 23 Superannuation Industry (Supervision) Act 1993 (Cth) ss 262A, 313 Trade Practices Act 1974 (Cth)
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