Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Deputy Commissioner of Taxation v Galaxy S.à r.l. SICAR [2017] FCA 631 File number: VID 133 of 2017
Judge: MOSHINSKY J
Date of judgment: 2 June 2017
Catchwords: PRACTICE AND PROCEDURE – service out of jurisdiction – application by Deputy Commissioner of Taxation in proceeding seeking recovery of tax-related liabilities – whether requirements for service out of the jurisdiction satisfied
Legislation: Income Tax Assessment Act 1936 (Cth), s 161 Income Tax Assessment Act 1997 (Cth), s 5-15 Judiciary Act 1903 (Cth), s 39B Taxation Administration Act 1953 (Cth), Pt IIA Federal Court Rules 2011, rr 10.42, 10.43, 10.44
Cases cited: Australian Competition and Consumer Commission v Apple Pty Ltd [2017] FCA 416 Australian Competition and Consumer Commission v April International Marketing Services Australia Pty Ltd (No 6) (2010) 270 ALR 504 Australian Competition and Consumer Commission v Yellow Page Marketing BV [2010] FCA 1218 Deputy Commissioner of Taxation v McManus (2015) 101 ATR 567; [2015] FCA 959 Jasmin Solar Pty Ltd v Trina Solar Australia Pty Ltd (2015) 331 ALR 108
Date of hearing: 2 June 2017
Registry: Victoria
Division: General Division
National Practice Area: Taxation
Category: Catchwords
Number of paragraphs: 18
Solicitor for the Applicant: Mr D Slater, MinterEllison
Counsel for the Respondent: The Respondent did not appear
ORDERS VID 133 of 2017
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