Recent Cases

Deputy Commissioner of Taxation v Huang [2021] HCA 43 (08 December 2021) (Gageler, Keane, Gordon, Edelman and Gleeson JJ)


Catchwords:


Practice and procedure – Freezing orders – Power of Federal Court of Australia to make worldwide freezing order conferred by r 7.32 of Federal Court Rules 2011 (Cth) – Where appellant commenced proceedings against respondent in Federal Court – Where appellant applied to Federal Court for worldwide freezing order – Where assets located in People’s Republic of China and Hong Kong – Where presently no realistic possibility of enforcement of appellant’s judgment debt in each foreign jurisdiction where assets located – Where freezing order made – Whether worldwide freezing order within power of Federal Court where presently no realistic possibility of enforcement in each foreign jurisdiction.

Words and phrases – “assets outside Australia”, “danger that a judgment or prospective judgment of the Court will be wholly or partly unsatisfied”, “freezing order”, “frustration or inhibition of the Court’s process”, “realistic possibility of enforcement”, “worldwide freezing order”.