Deputy Commissioner of Taxation v Peever [2024] FCA 1470

FEDERAL COURT OF AUSTRALIA Deputy Commissioner of Taxation v Peever [2024] FCA 1470 File number:

Judgment of: RANGIAH J

Date of judgment: 6 December 2024

Date of publication of reasons: 17 December 2024

Catchwords: PRACTICE AND PROCEDURE – urgent ex parte application for freezing orders under rr 7.32 and 7.35 of the Federal Court Rules 2011 (Cth) – good arguable case for final relief – danger of disposal or dissipation of assets – application granted

Legislation: Federal Court Rules 2011 (Cth) rr 7.32 and 7.35

Barnes v Addy (1874) LR 9 Ch App 244 Cases cited: Deputy Commissioner of Taxation v Chemical Trustee Limited (No 4) [2012] FCA 1064 UFC Enterprise Morley Pty Ltd v UFC Enterprise Northbridge Pty Ltd [2024] FCA 1396

Division: General Division

Registry: Queensland

National Practice Area: Taxation

Number of paragraphs: 16

Date of interlocutory hearing: 6 December 2024

Counsel for the Applicant: Ms F Chen

Solicitor for the Applicant: K & L Gates

Counsel for the Respondents: The Respondents did not appear

ORDERS QUD 732 of 2024

BETWEEN: DEPUTY COMMISSIONER OF TAXATION Applicant KIRSTEN LEIGH PEEVER First Respondent AND: THOMAS ANDREW PEEVER Second Respondent PVR MINERALOGY AND CORPORATE ADVISORY PTY LTD (and others named in the Schedule) Third Respondent

order made by: RANGIAH J DATE OF ORDER: 9 DECEMBER 2024

THE COURT ORDERS THAT: Freezing and ancillary orders 1. Upon the Applicant giving the undertakings set out in Schedule A to each of the following annexures, freezing and ancillary orders be made against: (a) the First Respondent in the terms specified in Annexure A to these orders; (b) the Second Respondent in the terms specified in Annexure B to these orders; (c) the Third Respondent in the terms specified in Annexure C to these orders; (d) the Fourth Respondent in the terms specified in Annexure D to these orders; (e) the Fifth Respondent in the terms specified in Annexure E to these orders; and (f) the Sixth to Thirty-Fifth Respondent in the terms specified in Annexure F to these orders. 2. The proceeding be listed for further hearing at 10.15am (AEST) on 20 December 2024 (Return Date). Service 3. Service on the Respondents of the Interlocutory Application for interim relief be dispensed with. 4. Service of the Documents be effected on the First and Second Respondents by emailing the Documents to: (a) the First Respondent at Kirsten.george27@gmail.com; and (b) the Second Respondent at tom.a.peever@gmail.com and tom.peever@elutionmetals.com.au. 5. In addition, although service under Order 4 shall constitute effective service of the Documents, the Applicant must make all reasonable attempts to give the First and Second Respondents the Documents in person as soon as reasonably practical. 6. In this order, "Documents" means: (a) the Originating Application dated 5 December 2024; (b) the Interlocutory Application dated 5 December 2024; (c) the affidavit of Drew Hodgetts affirmed 29 November 2024 and annexure DH-1, which together may be provided by copy on a USB drive or making it available for download by web link; (d) the affidavit of Drew Hodgetts affirmed 5 December 2024 and annexure DH-2, which together may be provided by copy on a USB drive or making it available for download by web link; (e) the Applicant's outline of submissions in support of the Interlocutory Application; (f) a transcript of the ex parte hearing, or, if none is available, a note, of any exclusively oral allegation of fact that was made and of any exclusively oral submission that was put, to the Court; and (g) this Order. 7. Service of the Documents be effected as soon as practicable. 8. Costs of the Interlocutory Application be reserved. 9. Liberty to apply on 24 hours' notice. Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011. Annexure A Freezing Order Federal Court of Australia District Registry: Queensland Registry Division: General No: QUD732/2024 DEPUTY COMMISSIONER OF TAXATION Applicant KIRSTEN LEIGH PEEVER and others named in the schedule Respondent PENAL NOTICE TO: KIRSTEN LEIGH PEEVER IF YOU (BEING THE PERSON BOUND BY THIS ORDER): (A) REFUSE OR NEGLECT TO DO ANY ACT WITHIN THE TIME SPECIFIED IN THIS ORDER FOR THE DOING OF THE ACT; OR (B) DISOBEY THE ORDER BY DOING AN ACT WHICH THE ORDER REQUIRES YOU NOT TO DO, YOU WILL BE LIABLE TO IMPRISONMENT, SEQUESTRATION OF PROPERTY OR OTHER PUNISHMENT. ANY OTHER PERSON WHO KNOWS OF THIS ORDER AND DOES ANYTHING WHICH HELPS OR PERMITS YOU TO BREACH THE TERMS OF THIS ORDER MAY BE SIMILARLY PUNISHED.