Hii v Commissioner of Taxation (No 3) [2016] FCA 58

FEDERAL COURT OF AUSTRALIA

Hii v Commissioner of Taxation (No 3) [2016] FCA 58 File number: QUD 57 of 2014

Judge: COLLIER J

Date of judgment: 8 February 2016

Catchwords: PRACTICE AND PROCEDURE – security for costs – Part IVC Taxation Administration Act 1953 (Cth) – relevant principles – applicant a natural person – applicant's case essentially defensive – foreign resident – inadequate assets in jurisdiction – prospect of enforcement of judgment in foreign jurisdictions

Legislation: Federal Court of Australia Act 1976 (Cth) s 56 Foreign Judgments Act 1991 (Cth) Taxation Administration Act 1953 (Cth) Pt IVC Federal Court Rules 2011 (Cth) r 19.01(1)

Cases cited: Appleglen Pty Ltd v Mainzeal Corporation Pty Limited (1988) 79 ALR 634; [1988] FCA 15 Austcorp Project Number 20 Pty Ltd v LM Investment Management Ltd (in liq) [2014] FCA 1371 Australian Equity Investors v Colliers International (NSW) Pty Limited [2012] FCAFC 57 Bell Wholesale Co Ltd v Gates Export Corporation (1984) 2 FCR 1 Goodman v Thomson Maloney & Partners Pty Ltd trading as Charter Keck Cramer [2010] FCA 1264 Hii v Commissioner of Taxation [2015] FCA 375 Knight v Beyond Properties Pty Ltd [2005] FCA 764 KP Cable Investments Pty Ltd v Meltglow Pty Ltd (1995) 56 FCR 189 Logue v Hansen Technologies Ltd (2003) 125 FCR 590 Madgwick v Kelly (2013) 212 FCR 1 Ninan v St George Bank Ltd (2012) 294 ALR 190; [2012] FCA 905 Oswal v Commissioner of Taxation for the Commonwealth of Australia (No 2) [2015] FCA 1143 discussed PS Chellaram & Co Ltd v China Ocean Shipping Co (1991) 102 ALR 321; [1991] HCA 36 Randall v Deputy Commissioner of Taxation (2008) 174 FCR 441