- Parties: The applicant was the Minister of National Revenue. The respondents were Shao Dong Liang, Jiahong Liang (also known as Liang, Jia Hong), and Suiping Luo (also known as Luo, Sui Ping).

- Subject Matter: This application involved the Minister of National Revenue seeking an order under section 231.7 of the Income Tax Act to compel compliance with requirements issued in the course of tax administration and enforcement. The proceeding concerned case management of the timetable and hearing for the application before the Federal Court. This case is ongoing.

- Date: The hearing was set on January 9, 2026.

- Venue: This was a federal case before the Federal Court.

- Amount: No financial award was specified.