Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Deputy Commissioner of Taxation v Chemical Trustee Limited (No 4) [2012] FCA 1064 Citation: Deputy Commissioner of Taxation v Chemical Trustee Limited (No 4) [2012] FCA 1064
Parties: DEPUTY COMMISSIONER OF TAXATION v CHEMICAL TRUSTEE LIMITED
File number: NSD 1407 of 2012
Judge: PERRAM J
Date of judgment: 26 September 2012
Catchwords: PRACTICE AND PROCEDURE – Freezing orders – application for – whether arguable case present – whether danger of prospective judgment being unsatisfied
Legislation: Federal Court Rules 2011 rr 7.32, 7.35 Income Tax Assessment Act 1936 (Cth) ss 98, 177(1) Income Tax Assessment Act 1997 (Cth) s 5-5 Judiciary Act 1903 s 39B(1A) Taxation Administration Act 1953 (Cth) s 255-5 of Sch 1, Part IVC
Cases cited: Chamberlain v Deputy Commissioner of Taxation (1988) 164 CLR 502 cited Commissioner of Taxation v Futuris Corp Ltd (2008) 237 CLR 146 cited Deputy Commissioner of Taxation v Chemical Trustee Limited [2010] FCA 1297 cited Deputy Commissioner of Taxation v Hua Wang Bank Berhad [2010] FCA 1014 applied Deputy Commissioner of Taxation v Hua Wang Bank Berhad (No. 3) [2012] FCA 594 cited FJ Bloeman Pty Ltd v Commissioner of Taxation (1981) 147 CLR 360 cited Hua Wang Bank Berhad v Deputy Commissioner of Taxation [2010] FCAFC 140 cited Re Mendonca; ex parte Commissioner of Taxation (1969) 15 FLR 256 cited
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