Commissioner of Taxation v Zou [2021] FCA 433

PRACTICE AND PROCEDURE – Ex parte application for freezing and restraining orders – whether good arguable case – whether danger of risk of dissipation of property in order to frustrate a prospective judgment – application granted. PRACTICE AND PROCEDURE – where service outside jurisdiction – service pursuant to the Convention on the Service Abroad of Judicial and Extrajudicial Documents in Civil or Commercial Matters 1965 (Hague Convention) – where urgency for service – substituted service order made.

Full decision here