Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Deputy Commissioner of Taxation v Seabrooke [2012] FCA 1158 Citation: Deputy Commissioner of Taxation v Seabrooke [2012] FCA 1158
Parties: DEPUTY COMMISSIONER OF TAXATION v GARY DENHAM SEABROOKE, DEIRDRE SHAUNA SEABROOKE and REGISTRAR OF TITLES
File number: WAD 280 of 2012
Judge: SIOPIS J
Date of judgment: 23 October 2012
Catchwords: PRACTICE AND PROCEDURE – freezing orders – taxpayers had not filed tax returns in Australian since 1987 – taxpayers changed their names – one taxpayer has overseas business interests and has moved money in and out of Australia through a foreign bank account – whether there was a danger that a prospective judgment would be unsatisfied – whether substituted service could be effected by emailing the legal process to an email address.
Legislation: Income Tax Assessment Act 1936 (Cth) s 177 Taxation Administration Act 1953 (Cth) Sch 1 s 298-30(3) Federal Court Rules 2011 rr 7.32(1), 7.35, 7.37, 10.24, 10.42, 10.43(2)
Cases cited: Deputy Commissioner of Taxation v Sharp (1988) 91 FLR 70 State of Western Australia v Vetter Trittler Pty Ltd (In liq) (Receiver and Manager Appointed) (1991) 30 FCR 102 Rohalo Pharmaceutical Pty Ltd v RP Scherer SpA (1994) 15 ACSR 347
Date of hearing: 18 October 2012
Date of orders: 18 October 2012
Place: Perth
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 26
Counsel for the Applicant: Mr S Vandongen SC with Ms LB Black
Solicitor for the Applicant: Australian Government Solicitor
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