Deputy Commissioner of Taxation v Huang

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".

Federal Court Rules 2011 (Cth) – rr 7.32, 7.35.

Federal Court of Australia Act 1976 (Cth) – s 23.