Commissioner of Taxation v Zeitouni [2013] FCA 1011

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Zeitouni [2013] FCA 1011 Citation: Commissioner of Taxation v Zeitouni [2013] FCA 1011

Parties: COMMISSIONER OF TAXATION v LEONARD ZEITOUNI, HABIB ZEITOUNEH, ZEGNA HOLDINGS PTY LIMITED (ACN 143 323 102), MROC CAR WHOLESALERS PTY LIMITED (ACN 143 126 570), MOZZART INVESTMENTS PTY LIMITED (ACN 143 396 534), MROC INVESTMENTS PTY LIMITED (ACN 104 783 673), MROC ENTERTAINMENT AUSTRALIA PTY LIMITED (ACN 127 748 896), PLUSH SERVICES PTY LIMITED (ACN 142 517 422) , RED EAGLE HOLDINGS PTY LIMITED (ACN 140 341 386) and REGISTRAR OF TITLES, LANDGATE, WESTERN AUSTRALIA

File number: NSD 1772 of 2013

Judge: KATZMANN J

Date of judgment: 4 October 2013

Catchwords: PRACTICE AND PROCEDURE – Service of originating process – substituted service – application to set aside ex parte order for substituted service of originating process – service outside Australia – requirement for leave to serve outside the jurisdiction before considering order for substituted service – failure to apply – whether leave should be granted nunc pro tunc - duty of utmost good faith on ex parte application – omission of party seeking ex parte order to refer to relevant authorities - procedure for effecting service in Indonesia – whether personal service in Indonesia not practicable – discretion to order substituted service – no attempt at service – no knowledge of whereabouts of parties to be served – relevance of circumstances including urgency and risk of dissipation of assets – method of service – likelihood that documents would come to the parties' attention by proposed methods – deemed service – Federal Court Rules 2011 (Cth) rr 10.23, 10.24, 10.43, 10.49, 13.01.