Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Deputy Commissioner of Taxation v Ma [2017] FCA 1317 File number: VID 1199 of 2017
Judge: MORTIMER J
Date of judgment: 3 November 2017
Catchwords: PRACTICE AND PROCEDURE – application for freezing orders – freezing orders against third party to proceeding sought – orders granted
Legislation: Taxation Administration Act 1953 (Cth), Sch 1 ss 255-45, 263-25, 263-30 Federal Court Rules 2011 (Cth), Div 7.4, r 7.35(5) Convention between Australia and New Zealand for the Avoidance of Double Taxation with respect to Taxes on Income and Fringe Benefits and the Prevention of Fiscal Evasion [2010] ATS 10, signed in Paris on 26 June 2009
Cases cited: BCI Finances Pty Limited (in liq) v Binetter (No 3) [2015] FCA 1336 Deputy Commissioner of Taxation v Hua Wang Bank Berhad [2010] FCA 1014; 273 ALR 194 Paterson v BTR Engineering (Aust) Ltd (1989) 18 NSWLR 319 Third Chandris Shipping Corporation v Unimarine SA [1979] QB 645
Date of hearing: 3 November 2017
Registry: Victoria
Division: General Division
National Practice Area: Taxation
Category: Catchwords
Number of paragraphs: 26
Counsel for the Applicant: Mr S Linden
Solicitor for the Applicant: Australian Taxation Office
REASONS FOR JUDGMENT
(Delivered Ex Tempore and Revised) VID 1199 of 2017
BETWEEN: DEPUTY COMMISSIONER OF TAXATION
Applicant
AND: CHANG-SHAN MA
First Respondent
XIAN-YING SONG
Second Respondent
JIAN GUANG MA
Third Respondent
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