Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Hua Wang Bank Berhad v Deputy Commissioner of Taxation [2013] FCA 532 Citation: Hua Wang Bank Berhad v Deputy Commissioner of Taxation [2013] FCA 532
Appeal from: Application for leave to appeal: Deputy Commissioner of Taxation v Hua Wang Bank Berhad (No 4) [2012] FCA 1482
Parties: HUA WANG BANK BERHAD v DEPUTY COMMISSIONER OF TAXATION DERRIN BROTHERS PROPERTIES LIMITED and BYWATER INVESTMENTS LIMITED v DEPUTY COMMISSIONER OF TAXATION SOUTHGATE INVESTMENT FUNDS LIMITED v DEPUTY COMMISSIONER OF TAXATION
File numbers: NSD 272 of 2013 NSD 273 of 2013 NSD 274 of 2013
Judge: COWDROY J
Date of judgment: 31 May 2013
Catchwords: EQUITY – leave to appeal decision refusing to set aside summary judgment – whether the application for summary judgment was an abuse of process ESTOPPEL – leave to appeal decision refusing to set aside summary judgment – whether the summary judgment was barred by res judicata or Anshun estoppel
Legislation: Federal Court of Australia Act 1976 (Cth), ss 24(1), 24(1A), 24(1D), 31A Federal Court Rules 2011 (Cth), r 39.05 Income Tax Assessment Act 1936 (Cth), s 204 Taxation Administration Act 1953 (Cth), Pt IIA Tax Laws Amendment (2011) Measures No 3 (at 2011) (Cth), sch 2, item 4
Cases cited: Bienstein v Bienstein (2003) 195 ALR 225 Chamberlain v Deputy Federal Commissioner of Taxation (1988) 164 CLR 502 Champerslife Pty Ltd v Manojlovski (2010) 75 NSWLR 245 Décor Corporation Pty Ltd v Dart Industries Inc (1991) 33 FCR 397 Deputy Commissioner of Taxation v Chemical Trustee Ltd [2010] FCA 1297 Deputy Commissioner of Taxation v Hua Wang Bank Berhad (No 2) [2010] FCA 1296 Deputy Commissioner of Taxation v Hua Wang Bank Berhad (No 3) [2012] FCA 594 Deputy Commissioner of Taxation v Hua Wang Bank Berhad (No 4) [2012] FCA 1482 Deputy Commissioner of Taxation v Southgate Investments Funds Ltd [2010] FCA 1298 Jackson v Goldsmith (1950) 81 CLR 446 Meriton Apartments Pty Ltd v Industrial Court of New South Wales (2009) 263 ALR 556 Patterson v Richards [1963] VR 179 Port of Melbourne Authority v Anshun Proprietary Limited (1981) 147 CLR 589 Walton v Gardner (1993) 177 CLR 378
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