Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Deputy Commissioner of Taxation v Ranguta Limited [2022] FCA 1572 File numbers: WAD 262 of 2022 WAD 263 of 2022
Judgment of: JACKSON J
Date of judgment: 21 December 2022
Date of publication of reasons: 9 January 2023
Catchwords: PRACTICE AND PROCEDURE - ex parte application for freezing orders against corporations following issue of tax assessments - good and arguable case - danger prospective judgment will be wholly or partly unsatisfied because of prospect of removal of assets - consideration of ability to enforce revenue debts in foreign countries - orders made PRACTICE AND PROCEDURE - application for leave to serve documents outside Australia and substituted service - service in accordance with Hague Convention - service by express post and email - consideration of relevant principles for leave to serve outside Australia - consideration of relevant principles of substituted service outside Australia and international comity - orders made
Legislation: Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) s 350-10, Schedule 1 Federal Court Rules 2011 (Cth) rr 1.34, 7.35, 10.24, 10.42, 10.43, 10.49, Division 7.4
Cases cited: Australian Competition and Consumer Commission v Kokos International Pty Ltd [2007] FCA 2035 Australian Information Commission v Facebook Inc [2020] FCA 531 Ayres v Evans (1981) 39 ALR 129 Commissioner of Taxation v Regent Pacific Group Limited [2013] FCA 36 Commissioner of Taxation v Zeitouni [2013] FCA 1011 Connelly (liquidator), in the matter of CIMC Rolling Stock Australia Pty Ltd (in liq) v One Rail Australia (FLA) Pty Ltd (No 3) [2021] FCA 1183 Damberg v Damberg [2001] NSWCA 87; (2001) 52 NSWLR 492 Deputy Commissioner of Taxation v Huang [2019] FCA 1537 Duro Felguera Australia Pty Ltd v Trans Global Projects Pty Ltd (in liq) [2018] WASCA 174; (2018) 53 WAR 201 Ford, in the matter of Careers Australia Group Ltd (in liq) v Mansfield [2022] FCA 173 Humane Society International Inc v Kyodo Senpaku Kaisha Ltd [2007] FCA 124 Kukulka v Google LLC [2020] FCA 1229 Park (Trustee) v Tschannen (Bankrupt) [2016] FCA 137
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