FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Kuppan (ex parte Freezing Order) [2026] FCA 1444

ORDERS

THE COURT ORDERS THAT:

1.    The application for interlocutory relief be returnable immediately.

2.    Pursuant to rule 17.04 of the Rules, that service on the Respondents of the interlocutory application for interim relief be dispensed with.

Freezing orders

3.    Freezing and ancillary orders against the First Respondent pursuant to Division 7.4 of the Federal Court Rules 2011 (Cth) (Rules) in the form annexed to this application and marked “Annexure A”.

4.    Freezing and ancillary orders against the Second Respondent pursuant to Division 7.4 of the Rules in the form annexed to this application and marked “Annexure B”.

5.    Costs of the interlocutory application be reserved.

6.    Liberty to apply on 24 hours’ notice.

Note:    Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.

REASONS FOR JUDGMENT

HILL J:

INTRODUCTION

1    The Applicant (the Deputy Commissioner) has applied on an ex parte basis under r 7.32 of the Federal Court Rules 2011 (Cth) for freezing orders against Mr Kuppan (First Respondent) and Ms Ravi (Second Respondent), who are husband and wife. This matter has been referred to me as duty judge.

2    For the following reasons, I would make orders substantially in the terms sought.

3    Affidavits: The Deputy Commissioner relies on the following affidavits:

    An affidavit of Ms Anna-Marie Cooper dated 29 September 2026;

     A second affidavit of Ms Cooper dated 30 September 2026, annexing certificates and notices of assessment issued to the Respondents;

4    The Deputy Commissioner also prepared a confidential affidavit dated 23 September 2026 (Confidential Affidavit). As will become apparent, I have not had regard to this affidavit in deciding the application and ultimately this affidavit was not filed.

BACKGROUND

5    Respondents: The Respondents were both born in India. Mr Kuppan obtained Australian citizenship in March 2017. He lives in Redbank Plains in Queensland. Ms Ravi obtained Australian citizenship in December 2025. She lives in Lake Heights in New South Wales.

6    Audit (2026): In 2026, the Commissioner of Taxation conducted a covert review of Mr Kuppan’s income tax affairs for the 2019-2025 income years, and of Ms Ravi’s income tax affairs for the 2024 and 2025 income years. The Commissioner’s findings and reasons are contained in separate “Reasons for Decision” for Mr Kuppan and Ms Ravi, which are annexed to Ms Cooper’s first affidavit. Those Reasons for Decision disclose the following.

    Mr Kuppan has filed tax returns between the income years 2019 and 2025, reporting modest amounts of income ranging between $11,518 and $37,861. The Commissioner identified deposits totalling around $5.47m into bank accounts held by Mr Kuppan during this period. In addition, Mr Kuppan received amounts totalling around $258.99k into the joint bank account he holds with Ms Ravi. The Commissioner has identified that a substantial amount of these deposits were unexplained deposits, which were applied towards Mr Kuppan’s living expenses, including the purchase of real property.

    Ms Ravi did not file tax returns for the 2024 and 2025 income years. The Commissioner identified deposits totalling around $1.86m made into bank accounts held by Ms Ravi during the 2024 and 2025 years. She also received deposits totalling around $186.3k into the joint bank account with Mr Kuppan in 2024 and 2025. During the 2024 income year, Ms Ravi acquired properties worth a total of around $3.53m. The Commissioner identified transactions totalling around $1.8m that were used to fund these property purchases, which left an unexplained shortfall of $1.7m.

7    Mr Kuppan’s income tax position: The Commissioner determined the following adjustments to Mr Kuppan’s income, tax shortfall, penalties and shortfall interest charge for 2019-2025:

    A total adjustment to income of around $5.69m, leading to a total tax shortfall amount of around $2.65m;

    Total penalties of around $2.355m, and a total shortfall interest charge of around $438.3k;

This is a total of around $5.44m.

8    The Commissioner has amended Mr Kuppan’s returns for the 2019 and 2020 income years, in accordance with s 170(1) item 5 of the Income Tax Assessment Act 1936 (Cth) (ITAA36) (dealing with fraud or evasion). The Commissioner has imposed administrative penalties under s 284-75(1) of Sch 1 to the Taxation Administration Act 1953 (Cth) (TA Act) (relating to false or misleading statements to the Commissioner), and has determined that Mr Kuppan is liable to pay shortfall interest charge under s 280-100 of Sch 1 to the TA Act.

9    Ms Ravi’s income tax position: The Commissioner issued default assessments to Ms Ravi for the 2024 and 2025 years under s 167(c) of the ITAA36, because she had not furnished a return for those years. The Commissioner determined the following adjustments to Ms Ravi’s income, tax payable amount, penalties and general interest charge for 2024 and 2025:

    A total adjustment to income of around $3.76m, leading to a tax payable amount of around $1.768m;

    An administrative penalty of around $1.3m, and an estimate of general interest charge of around $398.4 k.

This is a total of around $3.497m.

10    The Commissioner determined that Ms Ravi is liable to administrative penalties under s 284-75(3) of Sch 1 to the TA Act (relating to a failure to give a return by the required day), and that Ms Ravi is liable for general interest charge under s 5-15 of the Income Tax Assessment Act 1997 (Cth) (ITAA97).

11    Service of assessments and certificates: On 30 September 2026, the Deputy Commissioner served a copy of assessments and certificates under s 350-10 of Sch 1 of the TA Act on Mr Kuppan and Ms Ravi by putting a copy of these documents in their respective letter boxes.

    The s 350-10 certificates for Mr Kuppan state that from 30 September 2026 an amount of $2,650,506.66 is payable in respect of income tax and general interest charge; an amount of $2,355,307.05 is payable in respect of administrative penalties and general interest charge; and an amount of $438,318.92 is payable in respect of shortfall interest charge; each in respect of the 2019-2025 income years.

    The s 350-10 certificates for Ms Ravi state that from 29 September 2026 an amount of $2,166,617.95 is payable in respect of income tax and general interest charge; and from 30 September 2026 an amount of $1,330,071.05 was payable in respect of administrative penalties and general interest charge; each in respect of the 2024-2025 income years.

12    Alternate assessments? I note Ms Cooper’s first affidavit states that the Commissioner raised alternate assessments against Mr Kuppan for amounts deposited into their joint bank accounts and amounts Ms Ravi received from Mr Kuppan into her personally held accounts. However, the Deputy Commissioner’s originating application (referred to below) relevantly relies on the primary assessment against Ms Ravi, and does not refer to the alternate assessment.

ANALYSIS

Application for freezing orders – general principles

13    Federal Court Rules rr 7.32 and 7.35: The Court’s power to make a freezing order derives from s 23 of the Federal Court of Australia Act 1976 (Cth) and rr 7.31-7.38 of the Rules.

    By r 7.32(1), the Court may make a freezing order, “with or without notice to a respondent, for the purpose of preventing the frustration or inhibition of the Court’s process by seeking to meet a danger that a judgment or prospective judgment of the Court will be wholly or partly unsatisfied.” (emphasis added).

    A freezing order may be an order restraining a respondent from removing any assets located in or outside Australia or from disposing of, dealing with, or diminishing the value of, those assets (r 7.32(2)).

14    Rule 7.35 sets out the circumstances in which the discretionary power in r 7.32 applies:

    Rule 7.35 applies (relevantly) if an applicant has a good arguable case on a prospective cause of action that is justiciable in this Court (r 7.35(1)(b)(i)).

    By r 7.35(4), the Court may make a freezing order or an ancillary order or both against (relevantly) a prospective judgment debtor if the Court is satisfied, having regard to all the circumstances, that there is a danger that a prospective judgment will be wholly or partly unsatisfied because any of the following might occur:

(a)     the … prospective judgment debtor or another person absconds;

(b)     the assets of the … prospective judgment debtor or another person are:

(i)     removed from Australia or from a place inside or outside Australia; or

(ii)     disposed of, dealt with or diminished in value.

15    The principles relating to the making of a freezing order were summarised as follows in Deputy Commissioner of Taxation v Wang [2020] FCA 1711 at [8] (Abraham J), quoting Basi v Namitha Nakul Pty Ltd [2019] FCA 743 at [7]-[9] (Wigney J), citations omitted:

    The purpose of a freezing order is to prevent an abuse or a frustration of the Court’s process by depriving an applicant of the fruits of any judgment obtained in the action. It is “no light matter” to freeze a party’s assets and there is, accordingly, a need for the Court to exercise caution. A freezing order is a “drastic remedy” which should not be lightly granted.

    An applicant has a good arguable case if they have “a reasonably arguable case on legal as well as factual matters”. A “good arguable case” is one “which is more than barely capable of serious argument, and yet not necessarily one the judge considers would have better than a fifty per cent chance of success”.

    Where a freezing order is sought on the basis of a danger of the dissipation of assets, it is not necessary for the Court to be satisfied that the risk of dissipation is more probable than not. Nor is it necessary for the applicant to adduce evidence of an intention on the part of the respondent to dissipate assets.

    The making of a freezing order involves a discretionary exercise of power. The Court retains a discretion to refuse relief even if the requirements in r 7.35 of the Rules are satisfied.

See also Deputy Commissioner of Taxation v Raptis [2021] FCA 1192 at [52]-[65] (Collier J); Deputy Commissioner of Taxation v Widdup (No 2) [2023] FCA 377 at [10] (Wigney J).

16    Good arguable case? The first issue raised by r 7.35(1)(b) is whether the Deputy Commissioner has a good arguable case on a prospective cause of action that is justiciable in this Court.

17    Prospective cause of action: The Deputy Commissioner has filed in this Court an originating application dated 29 September 2026.

    The Deputy Commissioner seeks judgment against Mr Kuppan, on the tax-related liabilities set out in para 2 of the originating application becoming due and payable, of the sum of $5,444,132.66 plus any general interest charges.

    The Deputy Commissioner also seeks judgment against Ms Ravi, on the tax-related liabilities set out in para 3 of the originating application becoming due and payable, of the sum of $3,496,688.97 plus any general interest charges.

18    Jurisdiction: This Court plainly has jurisdiction over this application, under s 39B(1A)(c) of the Judiciary Act 1903 (Cth) (matters arising under a Commonwealth law).

19    Deputy Commissioner’s prospects: The Deputy Commissioner contends that he has a good arguable case in respect of these statutory debts, referring to the following evidentiary provisions in the TA Act.

    The production of each notice of assessment, or a copy of it, is conclusive evidence that the assessment was properly made and (except in proceedings under Part IVC of the TA Act) that the amounts and particulars of the assessment are correct: see s 350-10(1) item 2 in Sch 1 to the TA Act.

    The quantum of the debts owed by Mr Kuppan and Ms Ravi are stated in the certificates made under s 350-10(3) of Sch 1 to the TA Act, which are prima facie evidence that the amount is payable from that time and the particulars stated in the certificate are correct.

20    The Deputy Commissioner acknowledges that these evidentiary provisions cannot be relied on if there has been a deliberate failure of administration by the Deputy Commissioner giving rise to jurisdictional error: Widdup v Deputy Commissioner of Taxation [2023] FCAFC 145 (Widdup FC) at [27] (the Court). However, nothing in the material before the Court suggests anything of that sort.

21    The Deputy Commissioner relies on the following factors, taken from Raptis at [69]:

(a)    As noted, s 350-10(1), item 2 of Sch 1 to the TA Act provides that a notice of assessment issued by the Deputy Commissioner shall be conclusive evidence that the assessment was properly made, and that (except in Part IVC reviews or appeals only relating to the notice) the amount and particulars of the assessment are correct;

(b)    Mr Kuppan and Ms Ravi may seek to challenge the assessments that form the basis of the statutory debts sought to be recovered. However, ss 14ZZM and 14ZZR of the TA Act provide that the Deputy Commissioner can pursue recovery proceedings, even if there are pending reviews or appeals against the underlying merits of the notice of assessments;

(c)    It is not necessary to show that the assessment is due and payable; rather, it is sufficient that a statutory debt is payable in the future: see Deputy Commissioner of Taxation v Shi [2018] FCA 1915 at [19] (Yates J), citing Deputy Commissioner of Taxation (ACT) v Sharp [1988] ACTSC 36; (1988) 91 FLR 70 at 74 (Kelly J);

(d)    Section 175 of the ITAA36 provides that any assessment shall not be affected by reason that any of the provisions of that Act have not been complied with.

See also Deputy Commissioner of Taxation v Hua Wang Bank Berhad [2010] FCA 1014; (2010) 273 ALR 194 at [14]-[16] (Kenny J).

22    The proposed freezing orders would provide that Mr Kuppan and Ms Ravi must not remove from Australia or in any way dispose of, deal with or diminish the value of their assets up to an unencumbered value of a specified amount (being the amount that the Deputy Commissioner claims against that Respondent). Thus, the freezing order directed to Mr Kuppan would specify the amount of AUD$5,444,132.66 (para 6(a)). The freezing orders would specify particular properties and bank accounts as being included in Mr Kuppan’s and Ms Ravi’s assets (para 7(1)(iii)). As the Deputy Commissioner observes, this limit is consistent with the Court’s practice note: see Freezing Orders Practice Note (GPN-FRZG) (7 February 2025) at [2.11]; Widdup (No 2) at [23]. (That said, the limit in para 6 is qualified by the prohibition in para 7A on dealing at all with specified properties: see [41] below.)

23    Conclusion on good arguable case: For these reasons, I accept the Deputy Commissioner’s arguments that he has a good arguable case in respect of the causes of action for recovery of the statutory debts against Mr Kuppan and Ms Ravi.

24    Danger that a prospective judgment will be unsatisfied: The second matter raised by r 7.35 is whether there is a danger that a prospective judgment will be wholly or partly unsatisfied because (relevantly) the assets of the prospective judgment debtor or another person are removed from Australia or from a place inside or outside Australia, disposed of, dealt with or diminished in value.

25    A freezing order may be granted even though there is no evidence of the respondent’s positive intention to frustrate a judgment: Hua Wang Bank at [10]; but there must be a risk of dissipation sufficient to provide a basis for making the order: Widdup FC at [45]; Widdup (No 2) at [138]. There must be facts from which the Court can infer a real risk or danger that the respondent will dispose of or otherwise deal with its assets in a way that the applicant for the freezing order will not be able to satisfy any judgment obtained against the respondent: Hua Wang Bank at [12]. Relevant matters include:

    Prior conduct of the tax-payer, such as non-disclosure of large amounts of assessable income: Deputy Commissioner of Taxation v AES Services (Aust) Pty Ltd [2009] VSC 414; (2009) 77 ATR 414 at [35] (Forrest J);

    The amount owing being very large: Deputy Commissioner of Taxation v Chemical Trustee (No 4) [2012] FCA 1064; (2012) 90 ATR 711 at [24] (Perram J).

    The tax-payer having the means and motive to remove assets from Australia: Chemical Trustee (No 4) at [24]; or having the means and know-how to dispose of or otherwise deal with properties in a way which may defeat the interests of the Deputy Commissioner in enforcing the prospective judgments: Deputy Commissioner of Taxation v Gashi [2010] VSC 120; (2010) 27 VR 127 at [35] (Bell J).

26    Factors relied on by Deputy Commissioner: The Deputy Commissioner contends that the risk of dissipation of Mr Kuppan’s and Ms Ravi’s assets can be inferred from the following factors:

(a)    The Deputy Commissioner has provided evidence indicating that Mr Kuppan significantly underreported his actual income for the 2019 to 2025 income years, because of the discrepancy between the deposits going into Mr Kuppan’s bank accounts over the relevant period and the amounts reported as income. The Deputy Commissioner contends that the extent of underreporting is such that it can reasonably be inferred that Mr Kuppan intentionally avoided paying the correct amount of tax, and used these amounts to fund his personal living expenses, and to acquire significant unencumbered property assets in his own name and to contribute to the purchase of properties in Ms Ravi’s name.

(b)    The Deputy Commissioner has provided evidence indicating that Ms Ravi has derived significant amounts of unexplained income during 2024 and 2025. She did not provide tax returns for either year, which the Deputy Commissioner contends shows a deliberate or blatant disregard for her tax obligations.

(c)    The amounts sought by the Deputy Commissioner against Mr Kuppan and Ms Ravi for their tax-related liabilities are significant.

(d)    Mr Kuppan and Ms Ravi acquired real property in a relatively short period of time which is estimated to be valued at approximately $7.09m. These real properties are not subject to any security and are directly owned by either Mr Kuppan or Ms Ravi (or jointly). These properties are capable of being disposed of or encumbered. Mr Kuppan and Ms Ravi have previously transferred properties between themselves.

27    Another relevant matter is that the Deputy Commissioner has provided evidence indicating that both Mr Kuppan and Ms Ravi have opened and closed multiple bank accounts, and that (despite the unexplained deposits referred to above) at 28 July 2026 their various bank accounts that were open contained only small amounts, particularly in the case of Mr Kuppan.

28    The Commissioner also contends that there is a risk that the Respondents may depart Australia in an effort to frustrate recovery efforts. Movement records indicate that Mr Kuppan frequently travels overseas and has made numerous international departures in recent years, whereas Ms Ravi's travel history is comparatively limited. I would place little weight on this factor.

29    Taken together, the factors in [26] and [27] above establish a sufficient risk that the Respondents may seek to dissipate their assets to warrant making a freezing order. The situation here is similar to Gashi at [35], where Bell J reasoned as follows:

[I]n 2001–2006 Mr and Mrs Gashi engaged in significant property development and asset acquisition activity, yet they have disclosed minimal or nil income and missed lodging some, or lodged no, tax returns. They have raised and supported substantial borrowings exceeding $3m in respect of properties worth now in excess of $6m. They have the capacity and know-how to dispose of these properties, raise further borrowings against them and otherwise deal with the properties in a way which may defeat the interests of the deputy commissioner in enforcing the prospective judgments which I have found are based on good arguable causes of action. On these grounds alone, I would conclude that there is a danger of dissipation which would support making a freezing order.

30    A difference is that the Respondents here have not undertaken significant borrowings; however, as noted, the fact that the relevant properties are unencumbered favours making a freezing order.

31    Conclusion on risk of dissipation of assets: For these reasons, I find that there is a sufficient risk of the Respondents dissipating their assets that the discretion to make a freezing order is engaged.

32    Confidential affidavit? The Deputy Commissioner also seeks to rely on the evidence in the Confidential Affidavit. However, as explained below, the Deputy Commissioner also seeks to prevent the disclosure of this affidavit to the Respondents. I would not be prepared to permit the Deputy Commissioner to rely on evidence that cannot be provided to the Respondents or at least to their lawyers: that approach is anathema to the judicial process. I have therefore considered the Deputy Commissioner’s application solely on the basis of the open evidence, and have not had regard to the Confidential Affidavit in deciding the application.

33    Balance of convenience/exercise of discretion: As noted, even where r 7.35 applies, the Court retains a discretion not to make a freezing order. The Court asks whether the balance of convenience favours making the order: see Widdup (No 2) at [10].

34    I accept the Deputy Commissioner’s submission that the balance of convenience favours making the freezing orders, by reason of the following matters (see Widdup (No 2) at [35]; Wang at [20]):

(a)    The quantum of the Respondents’ tax liabilities (around $5.44m for Mr Kuppan and $3.497m for Ms Ravi) is significant compared to the known assets of the Respondents. The Respondents’ major assets in Australia are real properties with an estimated value of around $7.09m.

(b)    As set out above, the Deputy Commissioner has a strong prima facie case for final relief.

(c)    The amount sought to be covered by the freezing order directed to Mr Kuppan is limited to the total of his tax liabilities, penalties and associated interest charges, and the same is true of the amount sought to be covered by the freezing order directed to Ms Ravi.

(d)    The freezing orders will provide for exceptions to meet living expenses and reasonable legal expenses (see para 10), subject to the prohibition on dealing with specified properties in para 7A.

(e)    The freezing order directed to Mr Kuppan will cease if he pays the relevant amount into court or otherwise makes that amount available, and the freezing order directed to Ms Ravi makes the same provision (see para 12).

(f)    The Deputy Commissioner has provided the usual undertaking as to damages (Schedule A, para 1; GPN-FRZG at [2.16]).

35    Ancillary orders: The Deputy Commissioner also seeks ancillary orders requiring the Respondents to disclose information about their assets by the next return date (see draft freezing order paras 8 and 9). This type of order is expressly contemplated by r 7.33(2)(a), and paras 8 and 9 of the draft freezing order conform to the example order set out in GPN-FRZG Annexure A.

36    Form of freezing order: For the most part, the form of the freezing order sought by the Deputy Commissioner follows the example order set out in GPN-FRZG Annexure A, but makes the following variations.

37    Service: Paragraph 1 of the proposed order would provide as follows for service (emphasis added):

(b)     The time for service of the interlocutory application for freezing and ancillary orders, the supporting affidavits of Anna-Marie Cooper affirmed on 29 September 2026 and 30 September 2026, the Applicant's outline of submissions dated 29 September 2026, the originating application and this order is abridged and service is to be effected by 4:00pm on the third business day after the making of these orders.

(c)     The above documents be served personally and in the event the Applicant is unable to serve the [First/Second] Respondent personally, the Applicant may effect service as follows:

(i)     leaving a copy of the documents at [First/Second Respondent’s residential address]; and

(ii)     [in the case of the First Respondent] emailing a copy of the documents to [First Respondent’s email address].

(d)     Service in accordance with order 1(c) be deemed good and sufficient service of the interlocutory application, supporting affidavits, the Applicant's outline of submissions dated 29 September 2026, the originating application and this order on the [First/Second] Respondent.

38    These orders would allow the Deputy Commissioner three business days to serve the freezing order and supporting documents. That period is too long: the reason for making the order is because of a risk that the Respondents will seek to dissipate their assets. The Respondents should be informed of these orders as soon as practicable. GPN-FRZG states that the duration of a freezing order made without notice “should be limited to a period terminating on the return date on the application, which should be as early as practicable (usually not more than a day or two)”. And of course service must be completed on the Respondents before the application can be heard on notice.

39    Instead, the orders should permit substituted service, and require the Deputy Commissioner to serve the Respondents with the relevant documents as follows:

    By email by 12pm tomorrow (Thursday 1 October 2026); and

    By leaving a hard copy of the documents at the Respondents’ separate letter boxes.

40    I am informed that the Deputy Commissioner does not have an email address for Ms Ravi. Given that she and Mr Kuppan are spouses, I would permit email service on her by emailing the documents to Mr Kuppan.

41    Prohibition on any dealing with specified properties (para 7A): As noted, the proposed freezing orders would generally prevent the Respondents from dealing with their assets in a way that reduced their value below the specified amount (paras 6-7), but would prohibit any dealing with specified properties (para 7A). There is power to make such an order: a freezing order may order a person not to dispose of or deal with any assets in Australia (see r 7.32(2)). However, an unqualified restraint on dealing with a particular asset or assets (that is, with no exceptions for living expenses or reasonable legal fees) is more difficult to justify in the exercise of discretion.

    The Deputy Commissioner submitted that the specified properties are the key assets of the Respondents, and that it is appropriate to expressly prevent their disposal as an interim measure. The Deputy Commissioner observes that a freezing order that merely prevents a person from reducing the total value of their assets below a certain amount (along the lines of para 6) is not sufficient to support a caveat under s 122(1)(e) of the Land Title Act 1994 (Qld): see Resort Lifestyle Developments Pty Ltd v NGI Savannah Living Communities Pty Ltd [2022] QSC 194 at [106] (Cooper J).

    I am satisfied that para 7A is appropriate as an interim measure, pending an inter partes hearing on these freezing orders. The Deputy Commissioner has foreshadowed taking steps to obtain a security bond notice under Div 255-D of Sch 1 of the TA Act.

42    As a matter of drafting, the relationship between para 7A and other parts of the freezing order should be made explicit: the Deputy Commissioner confirmed that it is intended that para 6 and para 10 are intended to be subject to para 7A. Relatedly, there does not appear to be any need for a separate order restraining the Respondents from dealing with real properties situated in Queensland (cf proposed order 5): the prohibition appears sufficiently in the body of the freezing order.

43    Ordinary course of business (para 10): The example freezing order set out in GPN-FRZG Annexure A contains an exception that permits “dealing with or disposing of any of your assets in the ordinary and proper course of your business, including paying business expenses bona fide and properly incurred” (para 10(c)). The Deputy Commissioner seeks to delete that exception in the proposed freezing orders, on the basis that he is not aware of either of the Respondents carrying on a business.

44    The bona fide business expenses exception is well recognised, and I do not think it should be deleted here. As GPN-FRZG states at [2.12], a freezing order should exclude dealings by the respondent with its assets for legitimate purposes. To come within the exception, a business expense must be “bona fide and properly” incurred. If the Respondents are not carrying on a business, then perhaps this order will have no practical work to do. But I cannot be satisfied on the material before me that there is no possibility of the Respondents incurring bona fide and proper business expenses.

45    Confidentiality: The Deputy Commissioner sent a copy of the Confidential Affidavit to chambers on 29 September 2026 but did not seek to file the affidavit at that stage. The Deputy Commissioner’s interlocutory application seeks the following orders in respect of the Confidential Affidavit:

    An order relieving the Deputy Commissioner from serving a copy of the Confidential Affidavit on the Respondents (order 6) or, alternatively, an order permitting the Deputy Commissioner to serve a redacted copy of the Confidential Affidavit on the Respondents (order 7).

    An order pursuant to s 37AF of the Federal Court Act that the Confidential Affidavit is designated as confidential, and can only be inspected by a judge of the Federal Court and the parties to the proceeding (and their legal advisers) (order 8).

46    As already explained, I am not prepared to make order 6. And I am far from convinced that the procedural fairness problem could be solved if the Respondents were provided with a redacted copy of the affidavit (noting that the Deputy Commissioner did not provide any proposed redactions) (cf order 7). As already explained, I have decided not to have regard to the Confidential Affidavit, and to determine the application for a freezing order without regard to the Confidential Affidavit. Given that approach, the appropriate course is that this affidavit not be filed. There is no need to serve a copy of the affidavit on the Respondents.

CONCLUSION

47    For these reasons, I am prepared to make orders substantially in the terms sought by the Deputy Commissioner.

48    Return date: As noted, an ex parte freezing order should be made returnable as soon as practicable, usually within a couple of days. I will not be available next week to conduct the inter partes hearing, and it will be necessary for that hearing to be conducted by the duty judge for next week (Justice Dowling). The Deputy Commissioner asked for the matter to be returnable on Tuesday 6 October 2026 (as opposed to the Monday), to give the parties more time to confer and attempt to narrow the issues before that hearing. I have spoken with Dowling J in setting that date, but the parties should confirm that timing with his Honour’s chambers.

Associate:

Dated:    30 September 2026

ANNEXURE A

FREEZING ORDER

Federal Court of Australia

District Registry: Queensland Registry

DEPUTY COMMISSIONER OF TAXATION
Applicant

VIJAYAKUMAR KUPPAN and another named in the schedule
Respondents

PENAL NOTICE

TO: VIJAYAKUMAR KUPPAN

This is a ‘freezing order’ made against you on 30 September 2026 by Justice Hill at a hearing without notice to you after the Court was given the undertakings set out in Schedule A to this order and after the Court read the affidavits listed in Schedule B to this order, and the applicant’s outline of submissions dated 29 September 2026.

THE COURT ORDERS:

INTRODUCTION

1.    

(a)    The application for this order is made returnable immediately.

(b)    The time for service of the interlocutory application for freezing and ancillary orders, the supporting affidavits of Anna-Marie Cooper sworn on 29 September 2026 and 30 September 2026, the Applicant’s outline of submissions dated 29 September 2026, the originating application and this order is abridged and service is to be effected by:

(i)    emailing a copy of the documents to kvj1979@yahoo.com by 12:00pm on 1 October 2026; and

(ii)    leaving a copy of the documents at 27 Barry Drive, Redbank Plains QLD 4301 by 5:00pm on 1 October 2026.

(c)    Service in accordance with order 1(b) be deemed good and sufficient service of the interlocutory application, supporting affidavits, the Applicant’s outline of submissions dated 29 September 2026, the originating application and this order on the First Respondent.

2.    Subject to the next paragraph, this order has effect up to and including 6 October 2026 (“the Return Date”). On the Return Date at 10:15am there will be a further hearing in respect of this order before Justice Dowling, with the parties to confirm this time with his Honour’s chambers.

3.    Anyone served with or notified of this order, including you, may apply to the Court at any time to vary or discharge this order or so much of it as affects the person served or notified.

4.    In this order:

(a)    ‘Applicant’, if there is more than one applicant, includes all the Applicants;

(b)    ‘you’, where there is more than one of you, includes all of you and includes you if you are a corporation;

(c)    ‘third party’ means a person other than you and the applicant;

(d)    ‘unencumbered value’ means value free of mortgages, charges, liens or other encumbrances.

5.    

(a)    If you are ordered to do something, you must do it by yourself or through directors, officers, partners, employees, agents or others acting on your behalf or on your instructions.

(b)    If you are ordered not to do something, you must not do it yourself or through directors, officers, partners, employees, agents or others acting on your behalf or on your instructions or with your encouragement or in any other way.

FREEZING OF ASSETS

6.    Subject to paragraph 7A:

(a)    You must not remove from Australia or in any way dispose of, deal with or diminish the value of any of your assets in Australia (‘Australian assets’) up to the unencumbered value of AUD$5,444,132.63 (‘the Relevant Amount’).

(b)    If the unencumbered value of your Australian assets exceeds the Relevant Amount, you may remove any of those assets from Australia or dispose of or deal with them or diminish their value, so long as the total unencumbered value of your Australian assets still exceeds the Relevant Amount.

(c)    If the unencumbered value of your Australian assets is less than the Relevant Amount, and you have assets outside Australia (‘ex-Australian assets’):

(i)    You must not dispose of, deal with or diminish the value of any of your Australian assets and ex-Australian assets up to the unencumbered value of your Australian and ex-Australian assets of the Relevant Amount; and

(ii)    You may dispose of, deal with or diminish the value of any of your ex-Australian assets, so long as the unencumbered value of your Australian assets and ex-Australian assets still exceeds the Relevant Amount.

7.    For the purposes of this order,

(1)    your assets include:

(i)    all your assets, whether or not they are in your name and whether they are solely or co-owned;

(ii)    any asset which you have the power, directly or indirectly, to dispose of or deal with as if it were your own (you are to be regarded as having such power if a third party holds or controls the asset in accordance with your direct or indirect instructions); and

(iii)    the following assets in particular:

(A)    the property known as 15 Brisbane Road, Redbank QLD 4301 (Title Reference 18191243) or, if it has been sold, the net proceeds of the sale;

(B)    your interest in the property known as 2 Rissman Court, Goodna QLD 4300 (Title Reference 15110120) or, if it has been sold, the net proceeds of the sale;

(C)    any money in the following bank accounts:

•    Beyond Bank, account number -##1309 in the name of Vijayakumar Kuppan;

•    Beyond Bank, account number -##1308 in the name of Vijayakumar Kuppan;

•    Bank of Queensland, account number -##2167 in the name of Vijayakumar Kuppan;

•    Bank of Queensland, account number -##0201 in the name of Vijayakumar Kuppan;

•    Commonwealth Bank, account number -##4342 in the name of Vijayakumar Kuppan;

•    Commonwealth Bank, account number -##9364 in the name of Vijayakumar Kuppan;

•    St George, account number -##6744 in the name of Vijayakumar Kuppan;

•    St George, account number -##6893 in the name of Vijayakumar Kuppan;

•    St Gorge, account number -##5916 in the name of Vijayakumar Kuppan;

•    Norfina Limited / Suncorp, account number -##0004 in the name of Vijayakumar Kuppan;

•    your interest in the Commonwealth Bank, account number -##2772 in the names of Vijayakumar Kuppan and Jasmine Ravi.

(2)    the value of your assets is the value of the interest you have individually in your assets.

7A.    You must not deal with the properties at:

(a)    15 Brisbane Road, Redbank QLD 4301 (Title Reference 18191243); and

(b)    2 Rissman Court, Goodna QLD 4300 (Title Reference 15110120).

PROVISION OF INFORMATION

8.    Subject to paragraph 9, you must:

(a)    at or before the further hearing on the Return Date (or within such further time as the Court may allow) to the best of your ability inform the applicant in writing of all your assets world-wide, giving their value, location and details (including any mortgages, charges or other encumbrances to which they are subject) and the extent of your interest in the assets;

(b)    within 10 working days after being served with this order, swear and serve on the applicant an affidavit setting out the above information.

9.    

(a)    This paragraph (9) applies if you are not a corporation and you wish to object to complying with paragraph 8 on the grounds that some or all of the information required to be disclosed may tend to prove that you:

(i)    have committed an offence against or arising under an Australian law or a law of a foreign country; or

(ii)    are liable to a civil penalty.

(b)    This paragraph (9) also applies if you are a corporation and all of the persons who are able to comply with paragraph 8 on your behalf and with whom you have been able to communicate, wish to object to your complying with paragraph 8 on the grounds that some or all of the information required to be disclosed may tend to prove that they respectively:

(i)    have committed an offence against or arising under an Australian law or a law of a foreign country; or

(ii)    are liable to a civil penalty.

(c)    You must:

(i)    disclose so much of the information required to be disclosed to which no objection is taken; and

(ii)    prepare an affidavit containing so much of the information required to be disclosed to which objection is taken, and deliver it to the Court in a sealed envelope; and

(iii)    file and serve on each other party a separate affidavit setting out the basis of the objection.

EXCEPTIONS TO THIS ORDER

10.    Subject to paragraph 7A, this order does not prohibit you from:

(a)    paying up to $1,500 per week on your ordinary living expenses;

(b)    paying up to $50,000 on your reasonable legal expenses;

(c)    dealing with or disposing of any of your assets in the ordinary and proper course of your business, including paying business expenses bona fide and properly incurred;

(d)    paying amounts to the Applicant in order to discharge your statutory liabilities; and

(e)    in relation to matters not falling within (a), (b), (c) or (d) dealing with or disposing of any of your assets in discharging obligations bona fide and properly incurred under a contract entered into before this order was made, provided that before doing so you give the applicant, if possible, at least two working days written notice of the particulars of the obligation.

11.    You and the applicant may agree in writing that the exceptions in the preceding paragraph are to be varied. In that case the applicant or you must as soon as practicable file with the Court and serve on the other a minute of a proposed consent order recording the variation signed by or on behalf of the applicant and you, and the Court may order that the exceptions are varied accordingly.

12.    

(a)    This order will cease to have effect if you:

(i)    pay the sum of AUD$5,444,132.63 into Court; or

(ii)    pay that sum into a joint bank account in the name of your lawyer and the lawyer for the applicant as agreed in writing between them; or

(iii)    provide security in that sum by a method agreed in writing with the applicant to be held subject to the order of the Court.

(b)    Any such payment and any such security will not provide the applicant with any priority over your other creditors in the event of your insolvency.

(c)    If this order ceases to have effect pursuant 12(a) above, you must as soon as practicable file with the Court and serve on the applicant notice of that fact.

COSTS

13.    The costs of this application are reserved to the Court hearing the application on the Return Date.

PERSONS OTHER THAN THE APPLICANT AND RESPONDENT

14.    Set off by banks

This order does not prevent any bank from exercising any right of set off it has in respect of any facility which it gave you before it was notified of this order.

15.    Bank withdrawals by the respondent

No bank need inquire as to the application or proposed application of any money withdrawn by you if the withdrawal appears to be permitted by this order.

16.    Persons outside Australia

(a)    Except as provided in subparagraph (b) below, the terms of this order do not affect or concern anyone outside Australia.

(b)    The terms of this order will affect the following persons outside Australia:

(i)    you and your directors, officers, employees and agents (except banks and financial institutions);

(ii)    any person (including a bank or financial institution) who:

(A)    is subject to the jurisdiction of this Court; and

(B)    has been given written notice of this order, or has actual knowledge of the substance of the order and of its requirements; and

(C)    is able to prevent or impede acts or omissions outside Australia which constitute or assist in a disobedience of the terms of this order; and

(iii)    any other person (including a bank of financial institution), only to the extent that this order is declared enforceable by or is enforced by a court in a country or state that has jurisdiction over that person or over any of that person’s assets.

17.    Assets located outside Australia

Nothing in this order shall, in respect of assets located outside Australia, prevent any third party from complying or acting in conformity with what it reasonably believes to be its bona fide and properly incurred legal obligations, whether contractual or pursuant to a court order or otherwise, under the law of the country or state in which those assets are situated or under the proper law of any contract between a third party and you, provided that in the case of any future order of a court of that country or state made on your or the third party’s application, reasonable written notice of the making of the application is given to the applicant.

18.    Notices under s 260-5 of Schedule 1 to the Taxation Administration Act 1953 (Cth)

Nothing in this order shall prevent any third party complying with the terms of a notice issued by the Commissioner of Taxation to the third party pursuant to section 260-5 of Schedule 1 to the Taxation Administration Act 1953 (Cth) in respect of any money which the third party may owe or may later owe to you.

SCHEDULE A

UNDERTAKINGS GIVEN TO THE COURT BY THE APPLICANT

(1)    The applicant undertakes to submit to such order (if any) as the Court may consider to be just for the payment of compensation (to be assessed by the Court or as it may direct) to any person (whether or not a party) affected by the operation of the order.

(2)    As soon as practicable, the applicant will file and serve upon the respondent copies of:

(a)    this order;

(b)    the application for this order for hearing on the return date;

(c)    the following material in so far as it was relied on by the applicant at the hearing when the order was made:

(i)    affidavits (or draft affidavits);

(ii)    exhibits capable of being copied;

(iii)    any written submission; and

(iv)    any other document that was provided to the Court.

(d)    a transcript, or, if none is available, a note, of any exclusively oral allegation of fact that was made and of any exclusively oral submission that was put, to the Court;

(e)    the originating process, or, if none was filed, any draft originating process produced to the Court.

(3)    As soon as practicable, the applicant will cause anyone notified of this order to be given a copy of it.

(4)    The applicant will pay the reasonable costs of anyone other than the respondent which have been incurred as a result of this order, including the costs of finding out whether that person holds any of the respondent’s assets.

(5)    If this order ceases to have effect the applicant will promptly take all reasonable steps to inform in writing anyone to who has been notified of this order, or who he has reasonable grounds for supposing may act upon this order, that it has ceased to have effect.

(6)    The applicant will not, without leave of the Court, use any information obtained as a result of this order for the purpose of any civil or criminal proceedings, either in or outside Australia, other than this proceeding.

(7)    The applicant will not, without leave of the Court, seek to enforce this order in any country outside Australia or seek in any country outside Australia an order of a similar nature or an order conferring a charge or other security against the respondent or the respondent’s assets.

SCHEDULE B

AFFIDAVITS RELIED ON

NAME AND ADDRESS OF APPLICANT’S LAWYERS

The applicant’s lawyers are:     K&L Gates

Level 25 South Tower, 525 Collins Street

Melbourne VIC 3000

Tel: +61 3 9205 2000 (during office hours)

Tel: +61 3 9640 4243 (after office hours)

Fax: +61 3 9205 2055

Email: nicole.ward@klgates.com

Ref: WARDN.MELBERC.7390795.01746

Schedule

No: QUD654/2026

Federal Court of Australia

District Registry: Queensland Registry

Division: General

Date: 30 September 2026

ANNEXURE B

FREEZING ORDER

Federal Court of Australia

District Registry: Queensland Registry

DEPUTY COMMISSIONER OF TAXATION
Applicant

VIJAYAKUMAR KUPPAN and another named in the schedule
Respondents

PENAL NOTICE

TO: JASMINE RAVI

This is a ‘freezing order’ made against you on 30 September 2026 by Justice Hill at a hearing without notice to you after the Court was given the undertakings set out in Schedule A to this order and after the Court read the affidavits listed in Schedule B to this order, and the applicant’s outline of submissions dated 29 September 2026.

THE COURT ORDERS:

INTRODUCTION

1.    

(a)    The application for this order is made returnable immediately.

(b)    The time for service of the interlocutory application for freezing and ancillary orders, the supporting affidavits of Anna-Marie Cooper sworn on 29 September 2026 and 30 September 2026, the Applicant’s outline of submissions dated 29 September 2026, the originating application and this order is abridged and service is to be effected by:

(i)    emailing a copy of the documents to kvj1979@yahoo.com by 12:00pm on 1 October 2026; and

(ii)    leaving a copy of the documents at 29 Lake Heights Road, Lake Heights NSW 2502 by 5:00pm on 1 October 2026.

(c)    Service in accordance with order 1(b) be deemed good and sufficient service of the interlocutory application, supporting affidavits, the Applicant’s outline of submissions dated 29 September 2026, the originating application and this order on the Second Respondent.

2.    Subject to the next paragraph, this order has effect up to and including 6 October 2026 (“the Return Date”). On the Return Date at 10:15am there will be a further hearing in respect of this order before Justice Dowling, with the parties to confirm this time with his Honour’s chambers.

3.    Anyone served with or notified of this order, including you, may apply to the Court at any time to vary or discharge this order or so much of it as affects the person served or notified.

4.    In this order:

(a)    ‘Applicant’, if there is more than one applicant, includes all the Applicants;

(b)    ‘you’, where there is more than one of you, includes all of you and includes you if you are a corporation;

(c)    ‘third party’ means a person other than you and the applicant;

(d)    ‘unencumbered value’ means value free of mortgages, charges, liens or other encumbrances.

5.    

(a)    If you are ordered to do something, you must do it by yourself or through directors, officers, partners, employees, agents or others acting on your behalf or on your instructions.

(b)    If you are ordered not to do something, you must not do it yourself or through directors, officers, partners, employees, agents or others acting on your behalf or on your instructions or with your encouragement or in any other way.

FREEZING OF ASSETS

6.    Subject to paragraph 7A:

(a)    You must not remove from Australia or in any way dispose of, deal with or diminish the value of any of your assets in Australia (‘Australian assets’) up to the unencumbered value of AUD$3,496,689 (‘the Relevant Amount’).

(b)    If the unencumbered value of your Australian assets exceeds the Relevant Amount, you may remove any of those assets from Australia or dispose of or deal with them or diminish their value, so long as the total unencumbered value of your Australian assets still exceeds the Relevant Amount.

(c)    If the unencumbered value of your Australian assets is less than the Relevant Amount, and you have assets outside Australia (‘ex-Australian assets’):

(i)    You must not dispose of, deal with or diminish the value of any of your Australian assets and ex-Australian assets up to the unencumbered value of your Australian and ex-Australian assets of the Relevant Amount; and

(ii)    You may dispose of, deal with or diminish the value of any of your ex-Australian assets, so long as the unencumbered value of your Australian assets and ex-Australian assets still exceeds the Relevant Amount.

7.    For the purposes of this order,

(1)    your assets include:

(i)    all your assets, whether or not they are in your name and whether they are solely or co-owned;

(ii)    any asset which you have the power, directly or indirectly, to dispose of or deal with as if it were your own (you are to be regarded as having such power if a third party holds or controls the asset in accordance with your direct or indirect instructions); and

(iii)    the following assets in particular:

(A)    the property known as 29 Lake Heights Road, Lake Heights, NSW 2502 (Folio 437/15174) or, if it has been sold, the net proceeds of the sale;

(B)    the property known as 27 Barry Drive, Redbank Plains, QLD 4301 (Title Reference 14924100) or, if it has been sold, the net proceeds of the sale;

(C)    the property known as 74 – 80 Wilson Road, Buccan QLD 4207 (Title Reference 14451035) or, if it has been sold, the net proceeds of the sale;

(D)    the property known as 5 Glen Eagle Court, Redbank Plains, QLD 4301 (Title Reference 14954095) or, if it has been sold, the net proceeds of the sale;

(E)    the property known as 23 Gwydir Street, Riverhills QLD 4074 (Title Reference 15292223) or, if it has been sold, the net proceeds of the sale;

(F)    the property known as 175 Redbank Plains Road, Bellbird Park, QLD 4300 (Title Reference 14343143) or, if it has been sold, the net proceeds of the sale;

(G)    your interest in the property known as 2 Rissman Court, Goodna QLD 4300 (Title Reference 15110120) or, if it has been sold, your interest in the net proceeds of the sale;

(H)    any money in the following bank accounts:

•    ANZ, bank account -##9356 in the name of Jasmine Ravi;

•    ANZ, bank account -##9364 in the name of Jasmine Ravi;

•    IMB, bank account -##9169 in the name of Jasmine Ravi;

•    IMB, bank account -##4333 in the name of Jasmine Ravi;

•    QLD Country Bank, bank account -##6959 in the name of Jasmine Ravi;

•    Norfina Limited / Suncorp, bank account -##9740 in the name of Jasmine Ravi;

•    Norfina Limited / Suncorp, bank account -##9731 in the name of Jasmine Ravi;

•    your interest in Commonwealth Bank of Australia, bank account -##2772 that is held jointly by Vijayakumar Kuppan and Jasmine Ravi;

(2)    the value of your assets is the value of the interest you have individually in your assets.

7A.    You must not deal with the properties at:

(a)    27 Barry Drive, Redbank Plains, QLD 4301 (Title Reference 14924100);

(b)    74 – 80 Wilson Road, Buccan QLD 4207 (Title Reference 14451035);

(c)    5 Glen Eagle Court, Redbank Plains, QLD 4301 (Title Reference 14954095);

(d)    23 Gwydir Street, Riverhills QLD 4074 (Title Reference 15292223);

(e)    175 Redbank Plains Road, Bellbird Park, QLD 4300 (Title Reference 14343143); and

(f)    2 Rissman Court, Goodna QLD 4300 (Title Reference 15110120).

PROVISION OF INFORMATION

8.    Subject to paragraph 9, you must:

(a)    at or before the further hearing on the Return Date (or within such further time as the Court may allow) to the best of your ability inform the applicant in writing of all your assets world-wide, giving their value, location and details (including any mortgages, charges or other encumbrances to which they are subject) and the extent of your interest in the assets;

(b)    within 10 working days after being served with this order, swear and serve on the applicant an affidavit setting out the above information.

9.    

(a)    This paragraph (9) applies if you are not a corporation and you wish to object to complying with paragraph 8 on the grounds that some or all of the information required to be disclosed may tend to prove that you:

(i)    have committed an offence against or arising under an Australian law or a law of a foreign country; or

(ii)    are liable to a civil penalty.

(b)    This paragraph (9) also applies if you are a corporation and all of the persons who are able to comply with paragraph 8 on your behalf and with whom you have been able to communicate, wish to object to your complying with paragraph 8 on the grounds that some or all of the information required to be disclosed may tend to prove that they respectively:

(i)    have committed an offence against or arising under an Australian law or a law of a foreign country; or

(ii)    are liable to a civil penalty.

(c)    You must:

(i)    disclose so much of the information required to be disclosed to which no objection is taken; and

(ii)    prepare an affidavit containing so much of the information required to be disclosed to which objection is taken, and deliver it to the Court in a sealed envelope; and

(iii)    file and serve on each other party a separate affidavit setting out the basis of the objection.

EXCEPTIONS TO THIS ORDER

10.    Subject to paragraph 7A, this order does not prohibit you from:

(a)    paying up to $1,500 per week on your ordinary living expenses;

(b)    paying up to $50,000 on your reasonable legal expenses;

(c)    dealing with or disposing of any of your assets in the ordinary and proper course of your business, including paying business expenses bona fide and properly incurred;

(d)    paying amounts to the Applicant in order to discharge your statutory liabilities; and

(e)    in relation to matters not falling within (a), (b), (c) or (d) dealing with or disposing of any of your assets in discharging obligations bona fide and properly incurred under a contract entered into before this order was made, provided that before doing so you give the applicant, if possible, at least two working days written notice of the particulars of the obligation.

11.    You and the applicant may agree in writing that the exceptions in the preceding paragraph are to be varied. In that case the applicant or you must as soon as practicable file with the Court and serve on the other a minute of a proposed consent order recording the variation signed by or on behalf of the applicant and you, and the Court may order that the exceptions are varied accordingly.

12.    

(a)    This order will cease to have effect if you:

(i)    pay the sum of AUD$3,496,689.00 into Court; or

(ii)    pay that sum into a joint bank account in the name of your lawyer and the lawyer for the applicant as agreed in writing between them; or

(iii)    provide security in that sum by a method agreed in writing with the applicant to be held subject to the order of the Court.

(b)    Any such payment and any such security will not provide the applicant with any priority over your other creditors in the event of your insolvency.

(c)    If this order ceases to have effect pursuant 12(a) above, you must as soon as practicable file with the Court and serve on the applicant notice of that fact.

COSTS

13.    The costs of this application are reserved to the Court hearing the application on the Return Date.

PERSONS OTHER THAN THE APPLICANT AND RESPONDENT

14.    Set off by banks

This order does not prevent any bank from exercising any right of set off it has in respect of any facility which it gave you before it was notified of this order.

15.    Bank withdrawals by the respondent

No bank need inquire as to the application or proposed application of any money withdrawn by you if the withdrawal appears to be permitted by this order.

16.    Persons outside Australia

(a)    Except as provided in subparagraph (b) below, the terms of this order do not affect or concern anyone outside Australia.

(b)    The terms of this order will affect the following persons outside Australia:

(i)    you and your directors, officers, employees and agents (except banks and financial institutions);

(ii)    any person (including a bank or financial institution) who:

(A)    is subject to the jurisdiction of this Court; and

(B)    has been given written notice of this order, or has actual knowledge of the substance of the order and of its requirements; and

(C)    is able to prevent or impede acts or omissions outside Australia which constitute or assist in a disobedience of the terms of this order; and

(iii)    any other person (including a bank of financial institution), only to the extent that this order is declared enforceable by or is enforced by a court in a country or state that has jurisdiction over that person or over any of that person’s assets.

17.    Assets located outside Australia

Nothing in this order shall, in respect of assets located outside Australia, prevent any third party from complying or acting in conformity with what it reasonably believes to be its bona fide and properly incurred legal obligations, whether contractual or pursuant to a court order or otherwise, under the law of the country or state in which those assets are situated or under the proper law of any contract between a third party and you, provided that in the case of any future order of a court of that country or state made on your or the third party’s application, reasonable written notice of the making of the application is given to the applicant.

18.    Notices under s 260-5 of Schedule 1 to the Taxation Administration Act 1953 (Cth)

Nothing in this order shall prevent any third party complying with the terms of a notice issued by the Commissioner of Taxation to the third party pursuant to section 260-5 of Schedule 1 to the Taxation Administration Act 1953 (Cth) in respect of any money which the third party may owe or may later owe to you.

SCHEDULE A

UNDERTAKINGS GIVEN TO THE COURT BY THE APPLICANT

(1)    The applicant undertakes to submit to such order (if any) as the Court may consider to be just for the payment of compensation (to be assessed by the Court or as it may direct) to any person (whether or not a party) affected by the operation of the order.

(2)    As soon as practicable, the applicant will file and serve upon the respondent copies of:

(a)    this order;

(b)    the application for this order for hearing on the return date;

(c)    the following material in so far as it was relied on by the applicant at the hearing when the order was made:

(i)    affidavits (or draft affidavits);

(ii)    exhibits capable of being copied;

(iii)    any written submission; and

(iv)    any other document that was provided to the Court.

(d)    a transcript, or, if none is available, a note, of any exclusively oral allegation of fact that was made and of any exclusively oral submission that was put, to the Court;

(e)    the originating process, or, if none was filed, any draft originating process produced to the Court.

(3)    As soon as practicable, the applicant will cause anyone notified of this order to be given a copy of it.

(4)    The applicant will pay the reasonable costs of anyone other than the respondent which have been incurred as a result of this order, including the costs of finding out whether that person holds any of the respondent’s assets.

(5)    If this order ceases to have effect the applicant will promptly take all reasonable steps to inform in writing anyone to who has been notified of this order, or who he has reasonable grounds for supposing may act upon this order, that it has ceased to have effect.

(6)    The applicant will not, without leave of the Court, use any information obtained as a result of this order for the purpose of any civil or criminal proceedings, either in or outside Australia, other than this proceeding.

(7)    The applicant will not, without leave of the Court, seek to enforce this order in any country outside Australia or seek in any country outside Australia an order of a similar nature or an order conferring a charge or other security against the respondent or the respondent’s assets.

SCHEDULE B

AFFIDAVITS RELIED ON

NAME AND ADDRESS OF APPLICANT’S LAWYERS

The applicant’s lawyers are:     K&L Gates

Level 25 South Tower, 525 Collins Street

Melbourne VIC 3000

Tel: +61 3 9205 2000 (during office hours)

Tel: +61 3 9640 4243 (after office hours)

Fax: +61 3 9205 2055

Email: nicole.ward@klgates.com

Ref: WARDN.MELBERC.7390795.01746

Schedule

No: QUD 654 of 2026

Federal Court of Australia

District Registry: Queensland Registry

Division: General

Date: 30 September 2026