Nangalaku on behalf of the Dak Djerat Guwe People v Northern Territory
[2025] FCA 217
Citation 1
(Para 13)
…Second, the applicant adopted a practice of filing affidavits to which other affidavits were annexed. The effect of annexing one affidavit to another person’s affidavit is equivalent to tendering the annexed affidavits as documentary evidence, as opposed to adducing testimonial evidence. As explaine…
Impiombato v BHP Group Limited
[2025] FCAFC 9
Citation 2
…FEDERAL COURT OF AUSTRALIA Impiombato v BHP Group Limited [2025] FCAFC 9 Appeal from: Impiombato v BHP Group Limited (No 4) [2023] FCA 1354 Impiombato v BHP Group Limited (No 5) [2024] FCA 591 File numbers: VID 989 of 2023 VID 553 of 2024 Judgment of: BEACH, LEE AND O'BRYAN JJ Date of judgment: 12 F…
Gumm v Commissioner of Taxation
[2024] FCA 71
Citation 3
(Para 30)
…d that the Court should have regard to decisions which have some similarity to the present. Reference was first made to the decision of Perram J in Hua Wang Bank Berhad v Federal Commissioner of Taxation (2014) 100 ATR 244, a copy of which was tendered without objection. It concerned a similar arrangement wherein the shareholders of an operational company, Sou…
Drumgold v Board of Inquiry - Criminal Justice System &
[2023] ACTSC 394
Citation 4
…nd Kiefel JJ); see also Levy v The State of Victoria (1997) 189 CLR 579, 602–604 (Brennan CJ); Hua Wang Bank Berhard v Commissioner of Taxation (2013) 296 ALR 479,491-2[51]-[52] (Logan, Jagot and Robertson JJ); Rinehart v Hancock Prospecting Pty Ltd (2019) 267 CLR 514, 536 [55] (Kiefel CJ, Gageler, Nettle and Gordon…
BLG23 v BLH23, in the matter of BLG23
[2023] FCA 572
Citation 5
(Para 12)
…enough in its terms to encompass an application for leave to intervene in an appeal: Hua Wang Bank Berhad v Commissioner of Taxation [2013] FCAFC 28; (2013) 296 ALR 479 at 491 [48] (Logan, Jagot and Robertson JJ); and the matters informing the exercise of the discretion to grant leave to intervene are broadly the sam…
Kingdom of Spain v Infrastructure Services Luxembourg S.à.r.l. (No 3)
[2021] FCAFC 112
Citation 6
(Para 17)
…In Hua Wang Bank Berhad v Commissioner of Taxation [2013] FCAFC 28; 296 ALR 479 at 495–496 the Court said the following at [64]–[65]: [64] The Commissioner sought costs in respect of the dismissal of the application made by the Independent State of Samoa. The international relations ramifications of one sovere…
R v Collaery (No 2)
[2019] ACTSC 296
Citation 7
(Para 1)
…The function and role of an amicus curiae is usefully summarised in Hua Wang Bank Berhad v Commissioner of Taxation [2013] FCAFC 28; 296 ALR 479 at [49].…
BRE15 v Minister for Immigration
[2019] FCCA 1680
Citation 8
(Para 4)
…the text of the relevant discretionary provision: Hua Wang Bank Berhad v Federal Commissioner of Taxation [2013] FCAFC 28; (2013) 92 ATR 809; (2013) 296 ALR 479 at [13] per Logan, Jagot and Robertson JJ.…
Bluescope Steel (AIS) Pty Ltd v Australian Workers' Union
[2019] FCAFC 84
Citation 9
…y of Technology [2013] QSC 158 Hua Wang Bank Berhad v Commissioner of Taxation [2013] FCAFC 28; 296 ALR 479 John A Gilbert Pty Ltd v Irving [1962] AR 307 Kabushiki Kaisha Sony Computer Entertainment v Stevens [2001] FCA 1379; 116 FCR 490 Kezich v Leighton Contractors Pty Ltd [1974] HCA 50; 131 CLR 362 Kronen v…
Ceramic Fuel Cells Ltd (in liq) v McGraw-Hill Financial Inc
[2016] FCA 401
Citation 10
(Para 21)
…Finally in Hua Wang Bank Berhad v Commissioner of Taxation (2013) 296 ALR 479, the Full Court considered whether a first instance judge had erred in refusing to set aside a notice to produce served on the applicant, a bank based in the Independent State of Samoa. The bank contended that the primary judge had failed t…
In the Matter of B.C.I Finances Pty Limited (In Liq)
[2015] FCA 1487
Citation 11
(Para 5)
…wise broad discretion conferred by s 459A. As the Full Court stated recently in Hua Wang Bank Berhad v Federal Commissioner of Taxation (2013)] 296 ALR 479 at [13] the substitution of other words for the terms of a statutory discretion is to be discouraged as it is likely to lead to error. That danger is manif…
Deputy Commissioner of Taxation v Leaver
[2015] FCA 1454
Citation 12
(Para 4)
…The circumstances relied upon by Mr Gould and Russell Associates to challenge the assessments upon which the Commissioner seeks judgment concern the obtaining and use of information by the Commissioner from the Cayman Islands Tax Information Authority (“the Cayman Islands Authority”) pursuant to an …
Bywater Investments Ltd v Commissioner of Taxation
[2015] FCAFC 176
Citation 13
(Para 16)
…His Honour considered this in Hua Wang Bank Berhad v Commissioner of Taxation (No 19) (2015) 231 FCR 371; [2015] FCA 454. His Honour accepted the Commissioner’s contention that when s 70-40(2) refers to a value being taken into account “under this Division”, it means taken into account as part of a …
Centennial Northern Mining Services Pty Ltd v Construction, Forestry, Mining and Energy Union
[2015] FCA 59
Citation 14
…f judgment: 6 February 2015 Legislation: Fair Work Act 2009 (Cth), s 90 Cases cited: Hua Wang Bank Berhad v Commissioner of Taxation [2013] FCAFC 28; (2013) 296 ALR 479 Roadshow Films Pty Ltd v iiNet Ltd (2011) 248 CLR 37; [2011] HCA 54 Yirra Pty Ltd (t/as Richmond Demolition and Salvage) v Summerton (2009) 176 FCR 2…
Nexans SA RCS Paris 393 525 852 v Australian Competition and Consumer Commission
[2014] FCA 255
Citation 15
(Para 20)
…s impacting upon the exercise of sovereign powers of a foreign country: Hua Wang Bank Berhad v Commissioner of Taxation [2013] FCAFC 28 at [28]-[30]; (2013) 296 ALR 479 at 487; Suzlon Energy Ltd v Bangad [2011] FCA 1152 at [42]; (2011) 198 FCR 1 at 13.…
Gloucester (Sub-Holdings 1) Pty Ltd v Chief Commissioner of State Revenue
[2013] NSWSC 1419
Citation 16
(Para 1)
…t 493; Stemcor (A/sia Pty Ltd v Oceanwave Line SA at [11]; Gao v Zhu at [15]; but cf Hua Wang Bank Berhad v Commissioner of Taxation [2013] FCAFC 28; (2013) 296 ALR 479 at [15]-[26]). (Different considerations may apply if the overseas person is a party in respect of whom the Court has jurisdiction, as in Hua Wang Ba…
Congoo on behalf of the Bar-Barrum People #4 v State of Queensland
[2013] FCA 1113
Citation 17
(Para 11)
…ate, with that debate, perhaps, being fuelled by a decision of the Full Court to which I was a party, Hua Wang Bank Berhad v Commissioner of Taxation (2013) 296 ALR 479 ( Hua Wang Bank ).…
Deputy Commissioner of Taxation v Bollands
[2012] FCA 1050
Citation 18
(Para 2)
…se of the freezing order is to prevent frustration or abuse of the processes of the Court, not to provide security in respect of a judgment or order: Commissioner of Taxation v Hua Wang Bank Berhad (2010) 273 ALR 194 (at [5]) per Kenny J.…
High Court Bulletin
[2016] HCAB 5
Citation 19
…S135/2016 : [2016] HCATrans 101…
High Court Bulletin
[2016] HCAB 4
Citation 20
…S135/2016: [2016] HCATrans 101…