Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Tax Practitioners Board v Buckland (No 2) [2023] FCA 191 File number(s): NTD 18 of 2022
Judgment of: HESPE J
Date of judgment: 21 February 2023
Date of publication of reasons: 8 March 2023
Catchwords: HIGH COURT AND FEDERAL COURT – jurisdiction of the Federal Court – whether Court has jurisdiction PRACTICE AND PROCEDURE – application for service on a company in a foreign country – application for substituted service under r 10.24 and / or r 10.49 of the Federal Court Rules 2011 (Cth) as amended from 13 January 2023
Legislation: Federal Court of Australia Act 1976 (Cth) s 19 Federal Court Rules 2011 (Cth) rr 1.34, 8.11, 8.12, 9.05, 10.24, 10.45, 10.49 Judiciary Act 1903 (Cth) ss 39B, 78B Tax Agent Services Act 2009 (Cth)
Cases cited: Austral Pacific Group Ltd (In liq) v Airservices Australia [2000] HCA 39; (2000) 203 CLR 136 Australian Competition and Consumer Commission v CG Berbatis Holdings Pty Ltd [1999] FCA 1151; (1999) 95 FCR 292 Australian Securities and Investment Commission v Edensor Nominees Pty Ltd [2001] HCA 1; (2001) 204 CLR 559 Chan v Harris (No 3) [2011] FCA 341 Deputy Commissioner of Taxation v State Bank (NSW) (1992) 174 CLR 219 Tax Practitioners Board v Buckland [2022] FCA 1376
Division: General Division
Registry: Northern Territory
National Practice Area: Taxation
Number of paragraphs: 29
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