Deputy Commissioner of Taxation v Changran Huang (2021)
The recent case of Deputy Commissioner of Taxation v Changran Huang [2021] provides another potential tool for family lawyers.
The case affirmed that the Federal Court of Australia has the power to make worldwide freezing orders. That power is conferred by Rule 7.32 of the Federal Court Rules 2011 (Cth).
The capacity to realistically enforce the judgment debt is not a consideration for the exercise of the power.
This case just reminds us as practitioners of the breadth of the jurisdictional issues we have to consider to be effective.