Commissioner of Taxation for the Commonwealth of Australia and Hong & Anor

This matter concerned an application before Hogan J in the Federal Court of Australia. The parties involved were the Commissioner of Taxation for the Commonwealth of Australia and the respondents, Hong and another. The precise nature of the dispute is not detailed, but the orders indicate it involved an application filed on 4 December 2017, which was subsequently dismissed save for specific provisions.

The court was required to determine various procedural and evidentiary matters, including the continuation of a previous order made on 19 May 2016, the filing and service of affidavit material and expert reports, and the process for objecting to and responding to affidavit evidence. Additionally, the court considered an application for approval to publish an account of the proceedings pursuant to s 121(9)(g) of the *Family Law Act 1975* (Cth), and directions regarding the availability of witnesses for cross-examination by telephone and the filing of a consent tender bundle.

Hogan J made orders by consent regarding the continuation of an existing order, subject to an undertaking as to damages by the applicant. The court set strict timelines for the parties to file and serve further evidence, submissions, and authorities. A detailed procedure was established for the notification and resolution of objections to affidavit evidence. The court also granted approval for the applicant to inform the first respondent's Trustee in Insolvency of the proceedings' existence, nature, and timing, as permitted by s 121(9)(g) of the *Family Law Act 1975*.

The application filed on 4 December 2017 was dismissed, except as otherwise provided in the orders. Directions were given for any applications concerning telephone cross-examination of witnesses and further relief related to a prospective property sale to be brought to Hogan J's attention. The court also reserved costs and certified the reasonableness of engaging counsel.