Deputy Commissioner of Taxation v Wu [2024] FCA 250

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Wu [2024] FCA 250 File number(s): NSD 1566 of 2023

Judgment of: THAWLEY J

Date of judgment: 18 March 2024

Catchwords: PRACTICE AND PROCEDURE – application for suppression orders under s 37AF of the Federal Court of Australia Act 1976 (Cth) (FCA Act) – where proceeding is for debt recovery in which notices of assessment are conclusive evidence that the assessments were properly made and are correct – where the Commissioner applied for freezing orders ex parte – where the respondents did not have the opportunity to object to the evidence relied upon and will not have any meaningful opportunity in the proceeding to meet the allegations and evidence relied on in the application for freezing orders – whether order necessary to prevent prejudice to the proper administration of justice within the meaning of s 37AG(1)(a) of the FCA Act – limited suppression orders made

Legislation: Evidence Act 1995 (Cth) s 56(2) Federal Court of Australia Act 1976 (Cth) ss 17, 37AF, 37AG, 37AH, 37AI, 37AJ, 37M Taxation Administration Act 1953 (Cth) s 350-10(1) Federal Court Rules 2011 (Cth) r 2.32

Cases cited: A v Federal Commissioner of Taxation [2016] FCA 1307 Applicant Y v Australian Prudential Regulation Authority [2005] FCAFC 222 Applicant X v Australian Prudential Regulation Authority [2005] FCA 1288 Commissioner of Taxation v [Respondent] [2023] FCA 1176 Deputy Commissioner of Taxation v Shi (No 2) [2019] FCA 503 Hogan v Australian Crime Commission [2010] HCA 21; 240 CLR 651 Hogan v Hinch [2011] HCA 4; 243 CLR 506 Lee v Deputy Commissioner of Taxation [2023] FCAFC 22; 296 FCR 272 Porter v Australian Broadcasting Corporation [2021] FCA 863 [Redacted] v Commissioner of Taxation [2024] FCA 185