Deputy Commissioner of Taxation v McManus [2015] FCA 959

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v McManus [2015] FCA 959 Citation: Deputy Commissioner of Taxation v McManus [2015] FCA 959

Parties: DEPUTY COMMISSIONER OF TAXATION v JAMES CORNELIUS RONALD MCMANUS

File number: VID 356 of 2015

Judge: PAGONE J

Date of judgment: 28 August 2015

Catchwords: PRACTICE AND PROCEDURE – service outside Australia – originating application – service on a person in a foreign country in accordance with a convention – whether proposed means of service available – whether proposed means of service permitted by law of foreign country – substituted service – whether order for substituted service may be made simultaneously with order for service by other means

Legislation: Convention between the United Kingdom and the Netherlands regarding Legal Proceedings in Civil and Commercial Matters, signed 31 May 1932, [1935] ATS 4 (entered into force on 29 July 1933) Federal Court Rules 2011 (Cth) rr 8.06, 10.42, 10.43, 10.49 Judiciary Act 1903 (Cth) s 39B(1A)(c) Income Tax Assessment Act 1936 (Cth) s 204 Income Tax Assessment Act 1997 (Cth) s 5-15 Taxation Administration Act 1953 (Cth) Part IIA, Sch 1 ss 255-45, 255-50

Cases cited: Australian Competition and Consumer Commission v April International Marketing Services Australia Pty Ltd [2009] FCA 735 Commissioner of Taxation v Zeitouni (2013) 306 ALR 603 Deputy Commissioner of Taxation v Seabrooke [2012] FCA 1158 Mercator Property Consultants Pty Ltd v Christmas Island Resorts Pty Ltd (Unreported, Federal Court of Australia, Nicholson J, 14 July 1998) Sumampow v Mercator Property Consultants Pty Ltd [2005] WASCA 64