Full Court Minute Books

Case S26/2021

Deputy Commissioner of Taxation v. Huang

Case No.


Case Information

Lower Court Judgment

17/08/2020 Federal Court of Australia (Besanko, Thawley and Stewart JJ)

[2020] FCAFC 141


Practice and procedure – Freezing order – Where applicant filed originating application in Federal Court seeking judgment against respondent – Where applicant obtained ex parte worldwide freezing order against respondent’s Australian and foreign assets pursuant to r 7.32 of Federal Court Rules 2011 (Cth) – Where respondent holds significant assets in China and Hong Kong – Where prospective judgment obtained against respondent not likely to be enforceable in China or Hong Kong – Where judgment subsequently entered against respondent – Where respondent successfully appealed to Full Court against freezing order on ground freezing order requires realistic possibility any judgment obtained by applicant can be enforced against respondent’s assets in relevant foreign jurisdiction – Whether r 7.32 imposes mandatory jurisdictional precondition on applicant to prove realistic possibility of enforcement in relevant foreign jurisdiction – Whether, absent realistic possibility, disposition of respondent’s foreign assets would frustrate or inhibit Federal Court processes and create danger of judgment being wholly or partly unsatisfied.


11/02/2021 Determination (SLA, Canberra)

25/02/2021 Notice of appeal

15/04/2021 Written submissions (Appellant)

15/04/2021 Chronology (Appellant)

13/05/2021 Written submissions (Respondent)

03/06/2021 Reply

06/08/2021 Hearing (Full Court, Canberra) VACATED

13/10/2021 Hearing (Full Court, Canberra) (Audio-visual recording)

13/10/2021 Outline of oral argument (Appellant)

13/10/2021 Outline of oral argument (Respondent)

08/12/2021 Judgment (Judgment summary)