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Widdup v Deputy Commissioner of Taxation [2023] FCAFC 145

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PRACTICE AND PROCEDURE - application for leave to appeal interlocutory order - moneys paid into court to discharge freezing orders - application that moneys be paid out of court - allegation of material non-disclosure upon ex parte application for freezing order - allegation of maladministration by the Deputy Commissioner of Taxation - disputed application of conclusive evidence provisions in the Taxation Administration Act 1953 (Cth) - disputed risk of dissipation of assets - application refused by primary judge - no sufficient reason to doubt the correctness of the primary judge's decision - no substantial injustice shown - change in underlying foundation of application for leave to appeal - application for leave to appeal refused with costs.

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