Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Yeo (Trustee) [2018] FCA 635 File number: VID 1336 of 2017
Judge: MOSHINSKY J
Date of judgment: 7 May 2018
Catchwords: PRACTICE AND PROCEDURE – service out of jurisdiction – application by Commissioner of Taxation in proceeding seeking recovery of tax-related liabilities – whether requirements for service out of the jurisdiction satisfied
Legislation: Bankruptcy Act 1966 (Cth), s 58 Judiciary Act 1903 (Cth), s 39B Taxation Administration Act 1953 (Cth), Sch 1, ss 250-1, 255-5, 255-45, 350-10 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 Vasiliades [2015] FCA 412 Jasmin Solar Pty Ltd v Trina Solar Australia Pty Ltd (2015) 331 ALR 108 Kattirtzis v Zaravinos [2001] FCA 1158
Date of hearing: 7 May 2018
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