Federal Court of Australia
Federal Court of Australia
Commissioner of Taxation v Zou [2021] FCA 433 File number(s): VID 180 of 2021
Judgment of: DAVIES J
Date of judgment: 26 April 2021
Catchwords: PRACTICE AND PROCEDURE – Ex parte application for freezing and restraining orders – whether good arguable case – whether danger of risk of dissipation of property in order to frustrate a prospective judgment – application granted. PRACTICE AND PROCEDURE – where service outside jurisdiction – service pursuant to the Convention on the Service Abroad of Judicial and Extrajudicial Documents in Civil or Commercial Matters 1965 (Hague Convention) – where urgency for service – substituted service order made.
Legislation: Federal Court of Australia Act 1976 (Cth) s 23 Taxation Administration Act 1958 1953 (Cth) ss 255-100, 255-105, 255-115. Convention on the Service Abroad of Judicial and Extrajudicial Documents in Civil or Commercial Matters, opened for signature 15 November 1965, 658 UNTS 163 (entered into force 10 February 1969) Federal Court Rules 2011 (Cth) – rr 7.32, 10.24, 10.43.
Division: General Division
Registry: Victoria
National Practice Area: Taxation
Number of paragraphs: 12
Date of hearing: 26 April 2021
Counsel for the Applicant: Dr P Bender
Solicitor for the Applicant: Holding Redlich
ORDERS VID 180 of 2021
BETWEEN: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Applicant
AND: SHUMING ZOU First Respondent
REGISTRAR OF TITLES (VICTORIA) Second Respondent
order made by: DAVIES J DATE OF ORDER: 26 APRIL 2021
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