Huang v Deputy Commissioner of Taxation [2020] FCAFC 141

Appeal from Application for leave to appeal: Deputy Commissioner of Taxation v Huang [2019] FCA 1728

PRACTICE AND PROCEDURE — application for leave to appeal from certain orders in a freezing order — where freezing order made in relation to assets in Australia and overseas — where applicant has substantial assets in Hong Kong and China — whether judgments of courts in Australia enforceable in Hong Kong and China — test to be applied to determine whether judgments of courts in Australia enforceable in Hong Kong and China — realistic possibility of enforcement — where judge applied incorrect test— consideration of relevant factors in this case — leave to appeal granted — appeal allowed

Full decision here