Deputy Commissioner of Taxation v Huang

HIGH COURT OF AUSTRALIAGAGELER, KEANE, GORDON, EDELMAN AND GLEESON JJDEPUTY COMMISSIONER OF TAXATION  APPELLANTANDCHANGRAN HUANG  RESPONDENTDeputy Commissioner of Taxation v Huang[2021] HCA 43Date of Hearing: 13 October 2021Date of Judgment: 8 December 2021S26/2021ORDER1.Appeal allowed with costs.2. Set aside orders 4 to 9 of the orders of the Full Court of the Federal Court of Australia made on 28 September 2020 and, in their place, order that:(a)the applicant be granted leave to appeal; and(b)the appeal be dismissed with costs.On appeal from the Federal Court of AustraliaRepresentationS P Donaghue QC, Solicitor-General of the Commonwealth, and S B Lloyd SC with L T Livingston SC for the appellant (instructed by Craddock Murray Neumann Lawyers)B W Walker SC with G E S Ng and Y H Li for the respondent (instructed by Unsworth Legal)Notice:  This copy of the Court's Reasons for Judgment is subject to formal revision prior to publication in the Commonwealth Law Reports.CATCHWORDSDeputy Commissioner of Taxation v HuangPractice 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...