Commissioner of Taxation v Caratti (No 2) [2018] FCA 1500

Commissioner of Taxation v Caratti (No 2) [2018] FCA 1500

The Commissioner was unable to establish that the court documents had actually been brought to Ms Kuhnert's attention to justify deemed service under r 10.23, but had demonstrated that personal service was not practicable, thus satisfying the requirements for substituted service under r 10.24 by email and by delivery to the last known address.

Jurisdiction
Australia
Judgment Date
04 October 2018
Procedural Posture
Application / Interlocutory Application for Substituted Service
Outcome
Application for substituted service allowed; application for deemed service refused.
Legal Topics
['service of Documents' 'substituted Service' 'deemed Service' 'federal Court Rules']

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 1 Authorities cited 2 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Procedural Posture

Application / Interlocutory Application for Substituted Service

  1. 1 ['Whether it is not practicable to effect personal service on Ms Kuhnert' 'Whether orders should be made for deemed service under r 10.23 of the Federal Court Rules 2011 (Cth)' 'Whether orders should be made for substituted service under r 10.24 of the Federal Court Rules 2011 (Cth)']

Ratio Decidendi

The Commissioner was unable to establish that the court documents had actually been brought to Ms Kuhnert's attention to justify deemed service under r 10.23, but had demonstrated that personal service was not practicable, thus satisfying the requirements for substituted service under r 10.24 by email and by delivery to the last known address.

Court Disposition

Application for substituted service allowed; application for deemed service refused.

Orders

  • ['The applicant is to prepare and submit a minute of orders for substituted service.']