Deputy Commissioner of Taxation v HuangCitation:[2021] HCA 43Before:Gageler, Keane, Gordon, Edelman, Gleeson JJDate:08 Dec 2021Case Number:S26/2021Read more

Deputy Commissioner of Taxation v HuangCitation:[2021] HCA 43Before:Gageler, Keane, Gordon, Edelman, Gleeson JJDate:08 Dec 2021Case Number:S26/2021Read more

A worldwide freezing order is not within the power of the Federal Court of Australia where there is presently no realistic possibility of enforcement of the judgment in each foreign jurisdiction where the assets are located.

Parties
Appellant: Appellant; Respondent: Respondent
Jurisdiction
Australia
Judgment Date
08 December 2021
Procedural Posture
Civil / Judgment
Outcome
appeal dismissed
Legal Topics
Freezing Orders, Worldwide Freezing Order, Enforcement of Judgments

Case Brief

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Parties

Appellant

Appellant

Respondent

Respondent

Procedural Posture

Civil / Judgment

  1. 1 Whether the Federal Court of Australia has the power to make a worldwide freezing order where there is no realistic possibility of enforcement in each foreign jurisdiction where assets are located.

Ratio Decidendi

A worldwide freezing order is not within the power of the Federal Court of Australia where there is presently no realistic possibility of enforcement of the judgment in each foreign jurisdiction where the assets are located.

Court Disposition

appeal dismissed

Orders

  • The appeal is dismissed.