Deputy Commissioner of Taxation v Huang (No 4) [2022] FCA 618

Federal Court of Australia

Deputy Commissioner of Taxation v Huang (No 4) [2022] FCA 618 File number: NSD 1490 of 2019

Judgment of: JAGOT J

Date of judgment: 20 May 2022

Date of publication of reasons: 25 May 2022

Catchwords: PRACTICE AND PROCEDURE — application to vary freezing order to prevent use of Australian assets to pay legal expenses — where substantial judgment debt for income tax and penalties unpaid by respondent — where enforcement of debt will be far easier against remaining Australian assets than overseas assets — where substantial overseas assets sufficient to pay for ongoing legal proceedings — variation of freezing order necessary to allow efficacious execution of order for judgment debt — application granted

Legislation: Taxation Administration Act 1953 (Cth), pt IVC

Cases cited: Break Fast Investments Pty Ltd v Gravity Ventures Pty Ltd [2013] VSC 89 Brimaud v Honeysett Instant Print Pty Ltd (1988) 217 ALR 44 Deputy Commissioner of Taxation v Bollands [2012] FCA 1050; (2012) 90 ATR 679 Deputy Commissioner of Taxation v Huang [2019] FCA 1537 Deputy Commissioner of Taxation v Huang [2019] FCA 1728 Deputy Commissioner of Taxation v Huang [2019] FCA 2122 Deputy Commissioner of Taxation v Huang [2021] HCA 43; (2021) 96 ALJR 43 Deputy Commissioner of Taxation v Shi [2021] HCA 22; (2021) 95 ALJR 634 Goumas v McIntosh [2002] NSWSC 713 Huang v Deputy Commissioner of Taxation [2020] FCAFC 141; (2020) 280 FCR 260 Iraqi Ministry of Defence v Arcepey Shipping Co SA (No 2) (The Angel Bell) [1981] QB 65 Linke v TT Builders Pty Ltd (No 2) [2015] FCA 704 Masri v Consolidated Contractors International (UK) Ltd [2008] EWHC 2492 (Comm) Michael Wilson & "Partners" Ltd v Emmott [2019] EWCA 219 (Civ); [2019] 4 WLR 53 National Australia Bank Limited v Human Group Pty Ltd (No 2) [2020] NSWSC 1900