Commissioner of Taxation v Zou (No 2) [2021] FCA 633

TAXATION– requirement to give security for the payment of an existing or future tax related liability under s 255-100 of sch 1 Taxation Administration Act 1953 (Cth) – notice to provide security given in accordance with s 255‑105 – non‑compliance with the notice and security not provided – order to provide security made under s 255-115.

Full decision here