Deputy Commissioner of Taxation v Miraki (Funds Paid out of Court) [2022] FCA 392

Federal Court of Australia

Deputy Commissioner of Taxation v Miraki (Funds Paid out of Court) [2022] FCA 392 File number: NSD 253 of 2021

Judgment of: THAWLEY J

Date of judgment: 13 April 2022

Catchwords: PRACTICE AND PROCEDURE – where respondent paid moneys into Court under freezing order regime – where consent orders later made for moneys to be paid out of Court – where the parties and their solicitors were aware of a claim of substance by a third party to a beneficial interest in those funds – where that beneficial interest in the funds might be established by a reserved decision of the NSW Court of Appeal – where Court not informed of third party's claims when parties sought consent orders – consent orders set aside

Legislation: Federal Court Rules 2011 (Cth), rr 2.43(1), 7.32, 7.33, 39.05 Federal Court of Australia Act 1970 (Cth) s 23

Cases cited: Commonwealth Bank of Australia v The Estate of the Late Mahmoud Slieman [2010] NSWSC 661 Deputy Commissioner of Taxation v Miraki (Application to Join William Roberts Lawyers) [2021] FCA 1573 Deputy Commissioner of Taxation v Miraki (Freezing Orders) [2021] FCA 1367 Deputy Commissioner of Taxation v Miraki (Summary Judgment) [2021] FCA 1361 El-Cheikh v Miraki [2021] NSWCA 271 JKB Holdings Pty Ltd v De La Vega [2013] NSWSC 501 Port of Melbourne Authority v Anshun Pty Ltd [1981] HCA 45; (1981) 147 CLR 589 Turner v Stylewise Security & Glass Pty Ltd [2015] FCA 518 Woodgate (Trustee) v Northop Hall Pty Ltd [2016] FCA 370; (2016) 341 ALR 132 Xu v Wan Ze Property Developments (Aust) Pty Ltd (in liq) [2015] FCA 1042