Huang v Deputy Commissioner of Taxation (No 2) [2020] FCAFC 160

Appeal from: Deputy Commissioner of Taxation v Huang [2019] FCA 1728

PRACTICE AND PROCEDURE – where appeal allowed against freezing orders against non-Australian assets – where remaining freezing orders against Australian assets sought to be amended in consequence of appeal – issue not squarely raised on appeal – likelihood that matter will require further hearing and evidence – assessment of whether hearing matter by the Full Court will serve interests of justice – whether issue better dealt with by single judge in original jurisdiction COSTS – where applicant successful on appeal – whether Full Court should set aside the order for costs made by the primary judge and make new costs order – costs varied COSTS – whether costs order against respondent should be set off of against judgment sum and costs orders in her favour in the principal proceeding – whether equitable to set off costs order – costs order set off

Full decision here