Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Growth Investment Fund SA [2014] FCA 780 Citation: Commissioner of Taxation v Growth Investment Fund SA [2014] FCA 780
Parties: COMMISSIONER OF TAXATION v GROWTH INVESTMENT FUND SA, ZERO NOMINEES PTY LTD and EUROZ SECURITIES LIMITED
File number: WAD 162 of 2014
Judge: GILMOUR J
Date of judgment: 28 July 2014
Catchwords: PRACTICE AND PROCEDURE – freezing orders - ex parte application - relevant principles – whether or not there is a good arguable case on an accrued or prospective cause of action justiciable in this Court – whether or not there is a risk of dissipation of assets – whether or not the balance of convenience favours the making of freezing orders - service out of the jurisdiction – substituted service - confidentiality orders.
Legislation: Income Tax Assessment Act 1936 (Cth) ss 167, 177 Taxation Administration Act 1953 (Cth) Div 1 of Pt IIA, ss 255-1, 255-5(1), 298-30(3) in Sch 1 Income Tax Assessment Act 1997 (Cth) s 5-5(5) Federal Court Rules 2011 (Cth) Divs 7.4, 10.4, 10.6
Cases cited: Applecross Pte Ltd v Lim (No 2) [2010] FCA 589 Australian Competition & Consumer Commission v Kokos International Pty Ltd [2007] FCA 2035 Clyne v Deputy Commissioner of Taxation (1981) 150 CLR 1 Commissioner of Taxation v Ma (1999) 92 FCR 569 Deputy Commissioner of Taxation v AES Services (Aust) Pty Ltd (2009) 77 ATR 414 Deputy Commissioner of Taxation v Chemical Trustee Limited (No 4) [2012] FCA 1064 Deputy Commissioner of Taxation v Gashi (2010) 27 VR 127 Deputy Commissioner of Taxation v Hua Wang Bank Berhad (2010) 273 ALR 194 Deputy Commissioner of Taxation v Sharp (1988) 91 FLR 70 Federal Commissioner of Taxation v Edgewater Estates Ltd (2009) 72 ATR 956 Federal Commissioner of Taxation v Resource Capital Fund III LP (2010) 81 ATR 13 Patterson v BTR Engineering (Aust) Ltd (1989) 18 NSWLR 319 Porter v Freudenberg [1915] 1 KB 857 Third Chandris Shipping Corporation v Unimarine SA [1979] 1 QB 64
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