Commissioner of Taxation v Zou (No 2) [2021] FCA 633

Federal Court of Australia

Commissioner of Taxation v Zou (No 2) [2021] FCA 633 File number(s): VID 180 of 2021

Judgment of: DAVIES J

Date of judgment: 2 June 2021

Date reasons published: 10 June 2021

Catchwords: TAXATION – requirement to give security for the payment of an existing or future tax related liability under s 255-100 of sch 1 Taxation Administration Act 1953 (Cth) – notice to provide security given in accordance with s 255-105 – non-compliance with the notice and security not provided – order to provide security made under s 255-115

Legislation: Taxation Administration Act 1953 (Cth) ss 255-100, 255-105, 255-115 Explanatory Memorandum, Tax Laws Amendment (Transfer of Provisions) Bill 2010 (Cth)

Cases cited: Commissioner of Taxation v Zou [2021] FCA 433 Keris Pty Ltd (Trustee) v Deputy Commissioner of Taxation [2015] FCA 1381

Division: General Division

Registry: Victoria

National Practice Area: Taxation

Number of paragraphs: 11

Date of hearing: 2 June 2021

Counsel for the Applicant: Dr P Bender

Solicitor for the Applicant: Holding Redlich

Table of Corrections

11 June 2021 In Order 7, the orders referred to have been changed from "orders 3 to 7" to "orders 2 to 6"

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: 2 JUNE 2021

THE COURT DECLARES THAT: The First Respondent has failed to comply with the requirement to give security to the Applicant under section 255-100 of schedule 1 to the Taxation Administration Act 1953 (TAA53) pursuant to the notice dated 4 December 2020 (the Security Notice) given to the First Respondent by the Applicant pursuant to section 255-105 of schedule 1 to the TAA53.