Halgido Pty Ltd v D G Capital Co Ltd [1995] FCA 1163

Halgido Pty Ltd v D G Capital Co Ltd [1995] FCA 1163

The applicant established, on a prima facie basis, a statutory cause of action under s221YQ(2) of the Income Tax Assessment Act 1936 (Cth), and that cause of action arose in Australia; accordingly leave should be granted to serve the application and statement of claim outside the Commonwealth.

Jurisdiction
Australia
Judgment Date
12 March 1995
Procedural Posture
Application for Leave to Serve Originating Process Outside the Commonwealth in Hong Kong / Motion Under O8 R1 of the Federal Court Rules
Outcome
Leave granted to serve the application and statement of claim outside the Commonwealth.
Legal Topics
['service Outside the Commonwealth' 'interest Withholding Tax' 'statutory Right of Recovery' 'unjust Enrichment' 'prima Facie Case']
['civil Procedure' 'taxation' 'private International Law' 'restitution'] ['service Outside the Commonwealth' 'interest Withholding Tax' 'statutory Right of Recovery' 'unjust Enrichment' 'prima Facie Case']

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Procedural Posture

Application for Leave to Serve Originating Process Outside the Commonwealth in Hong Kong / Motion Under O8 R1 of the Federal Court Rules

Legal Issues

  1. 1 ['Whether the applicant should be granted leave to serve the originating process outside the Commonwealth and in Hong Kong upon the respondent.' 'Whether the applicant had a prima facie case for recovery under s221YQ(2) of the Income Tax Assessment Act 1936 (Cth).' 'Whether the cause of action arose in Australia for the purposes of service outside the Commonwealth.']

Ratio Decidendi

The applicant established, on a prima facie basis, a statutory cause of action under s221YQ(2) of the Income Tax Assessment Act 1936 (Cth), and that cause of action arose in Australia; accordingly leave should be granted to serve the application and statement of claim outside the Commonwealth.

Court Disposition

Leave granted to serve the application and statement of claim outside the Commonwealth.

Orders

  • ['The applicant is granted leave to serve the application and statement of claim outside the Commonwealth pursuant to O8 r2 of the Federal Court Rules.']