Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Deputy Commissioner of Taxation v Greenfield Electrical Services Pty Ltd [2016] FCA 653 File number: NSD 844 of 2016
Judge: FLICK J
Date of judgment: 2 June 2016
Catchwords: TAXATION – amended assessments – proposed imposition of administrative penalties – freezing orders PRACTICE AND PROCEDURE – freezing orders – danger of dissipation of assets Legislation: Federal Court Rules 2011 (Cth), rr 7.32, 7.35
Cases cited: Curtis v NID Pty Ltd [2010] FCA 1072 Deputy Commissioner of Taxation v Chemical Trustee Ltd (No 4) [2012] FCA 1064, (2012) 90 ATR 711 Deputy Commissioner of Taxation v Hua Wang Bank Berhad [2010] FCA 1014 Elderslie Finance Corporation Ltd v Newpage Pty Ltd [2007] FCA 61 KGL Health Pty Ltd v Mechtler [2007] FCA 1410 Patterson v BTR Engineering (Aust) Ltd (1989) 18 NSWLR 319
Date of hearing: 2 June 2016
Registry: New South Wales
Division: General Division
National Practice Area: Administrative and Constitutional Law and Human Rights
Category: Catchwords
Number of paragraphs: 18
Counsel for the Applicant: Mr D McLure SC with Mr K Josifoski
Solicitor for the Applicant: Gadens
ORDERS NSD 844 of 2016
BETWEEN: DEPUTY COMMISSIONER OF TAXATION Applicant
AND: GREENFIELD ELECTRICAL SERVICES PTY LTD (ACN 088 047 312) First Respondent
BRIAN JOHN GREENFIELD Second Respondent
VIRGINIA ELIZABETH GREENFIELD Third Respondent
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