Deputy Commissioner of Taxation v Triaswara [2022] FCA 1446

Federal Court of Australia

Deputy Commissioner of Taxation v Triaswara [2022] FCA 1446 File number: NSD 427 of 2022

Judgment of: CHEESEMAN J

Date of judgment: 2 December 2022

Catchwords: PRACTICE AND PROCEDURE – application for summary judgment under s 31A(1) of the Federal Court of Australia Act 1976 (Cth) and r 26.01 of the Federal Court Rules 2011 (Cth) – where freezing orders previously made ex parte against respondents remain in effect – where respondents are outside the jurisdiction and have not appeared in the proceedings – where applicant seeks asset disclosure orders – where applicant seeks orders for service outside Australia and deemed service: Held: application successful, orders for summary judgment and ancillary orders made.

Legislation: Federal Court of Australia Act 1976 (Cth), s 31A(1) Federal Court Rules 2011 (Cth), rr 5.23, 7.32(1), 7.33, 7.35, 10.43(3), 10.44, 10.48, 26.01(1)

Cases cited: Anglo American Investments Pty Ltd v Deputy Commissioner of Taxation [2017] NSWCA 17; 105 ATR 35 C v Commonwealth of Australia [2015] FCAFC 113; 234 FCR 81 Chhua v Federal Commissioner of Taxation [2018] FCAFC 86; 262 FCR 228 Commissioner of Taxation v Futuris Corporation Limited [2008] HCA 32; 237 CLR 146 Commissioner of Taxation v Zeitouni [2013] FCA 1011; 306 ALR 603 Dandaven v Harbeth Holdings Pty Ltd [2008] FCA 955 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd [2008] HCA 41; 237 CLR 473 Deputy Commissioner of Taxation v Buzadzic [2019] VSCA 221; 348 FLR 213 Deputy Commissioner of Taxation v Cutili Invest 88 Pty Ltd [2020] FCA 47 Deputy Commissioner of Taxation v Epov [2008] NSWSC 1085 Deputy Commissioner of Taxation v Lewer [2001] VSC 114 Deputy Commissioner of Taxation v Raskovic [2009] NSWSC 281; 75 ATR 359 Deputy Commissioner of Taxation v Shi [2021] HCA 22; 113 ATR 429 Deputy Commissioner of Taxation v Songa Offshore Pte Ltd [2013] FCA 839; 95 ATR 779 Deputy Commissioner of Taxation v Vasiliades [2015] FCA 412 Evans v Deputy Commissioner of Taxation [2012] NSWCA 396; 89 ATR 108 F J Bloemen Pty Ltd v Federal Commissioner of Taxation [1981] HCA 27; 147 CLR 360 Ford, in the matter of Careers Australia Group Ltd (in liq) v Mansfield [2022] FCA 173 Jackson v Sterling Industries Ltd [1987] HCA 23; 162 CLR 612 Lamont v Deputy Commissioner of Taxation [2019] NSWCA 221 Macquarie Bank v Riley Street Nominees [2005] NSWSC 162 Quach v Commissioner of Taxation [2019] FCA 1729 Rana v Google Australia Pty Ltd [2013] FCA 60 Spencer v Commonwealth of Australia [2010] HCA 28; 241 CLR 118 Windsor v Sydney Medical Service Co-operative Ltd (No 2) [2009] FCA 704