Deputy Commissioner of Taxation v Zou [2022] FCA 1018

Federal Court of Australia

Deputy Commissioner of Taxation v Zou [2022] FCA 1018 File number: VID 40 of 2022

Judgment of: HESPE J

Date of judgment: 15 August 2022

Date of publication of reasons: 1 September 2022

Catchwords: PRACTICE AND PROCEDURE – application for summary judgment under r 26.01 of the Federal Court Rules 2011 (Cth) – no reasonable defence to Applicant's claim

Legislation: Federal Court of Australia Act 1976 (Cth), s 31A Federal Court Rules 2011 (Cth), r 26.01 Income Tax Assessment Act 1997 (Cth), ss 5-5, 5-10, 5-15, 293-15, 293-65, 293‐75 Taxation Administration Act 1953 (Cth), ss s 8AAE, 255‐1, 255-5, 280‐100, 280-110, 284‐75, 298-15, 298-25, 350-10 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)

Division: General Division

Registry: Victoria

National Practice Area: Taxation

Number of paragraphs: 21

Date of hearing: 15 August 2022

Counsel for the Applicant: Dr P Bender

Solicitor for the Applicant: Holding Redlich

ORDERS VID 40 of 2022

BETWEEN: DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Applicant

AND: SHUMING ZOU Respondent

order made by: HESPE J DATE OF ORDER: 15 August 2022

THE COURT ORDERS THAT:

1. Pursuant to rule 26.01 of the Federal Court Rules 2011 (Cth), summary judgment be entered for the Applicant against the Respondent in the sum of $26,972,229.13. 2. The Respondent pay the Applicant's costs of the proceeding, to be taxed if not agreed. Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.