Deputy Commissioner of Taxation v Cutili Invest 88 Pty Ltd [2020] FCA 47

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Cutili Invest 88 Pty Ltd [2020] FCA 47 File numbers: NSD 1304 of 2019 NSD 1305 of 2019 NSD 1311 of 2019

Judge: STEWART J

Date of judgment: 4 February 2020

Catchwords: TAXATION – application for summary judgment against respondents on tax debts – application allowed PRACTICE AND PROCEDURE – freezing orders made "until further order" – whether freezing orders will continue once judgment on the claimed debts has been made – the freezing orders do not expire upon summary judgment – freezing orders expressly continued for the avoidance of doubt

Legislation: Federal Court Rules 2011 (Cth) rr 7.32, 7.35, 26.01 Taxation Administration Act 1953 (Cth) ss 8AAZI, 8AAZJ

Cases cited: Balfour Williamson (Australia) Pty Ltd v Douter Luingner [1979] 2 NSWLR 884 Cantor Index Ltd v Lister [2002] CP Rep 25; [2001] All ER (D) 339 Cardile v LED Builders Pty Ltd [1999] HCA 18; 198 CLR 380 Commissioner of Taxation v Bosanac (No 5) [2019] FCA 2126 Deputy Commissioner of Taxation v Winter (1988) 92 FLR 327 Devlin v Collins (1984) 37 SASR 98 Fatimi Pty Ltd v Bryant [2002] NSWSC 750; (2002) Aust Torts Rep 81-677 Hagerty v Hills Central Pty Ltd [2018] NSWCA 200; 19 BPR 38853 Jackson v Sterling Industries Ltd [1987] HCA 23; 162 CLR 612 Jefferson Ford Pty Ltd v Ford Motor Company of Australia Ltd [2008] FCAFC 60; 167 FCR 372 Klewer v Official Trustee in Bankruptcy (No 2) [2010] NSWCA 258 Maharaja's Palace Pty Ltd v Raj & Jai Construction Pty Ltd [2018] NSWCA 191 Republic of Haiti v Duvalier [1990] 1 QB 202 Stewart Chartering Ltd v C & O Managements SA [1980] 1 All ER 718 Freezing Orders Practice Note (GPN-FRZG)