Mr Huang,a wealthy property developer and major political donor,has resided in Hong Kong since hisAustralian permanent residency visa was cancelled on December 5 last year for reasons including character grounds.
"Both Mr Huang and Mrs Huang are now out of the jurisdiction,"the ATO's barrister,Anthony McInerney,SC,told the court on Monday.
The couple's local assetsinclude a $13 million Mosman mansion,held in Mrs Huang's name.
The powerful Chinese businessman has emerged as akey figure in the Independent Commission Against Corruption's high-profile inquiry into an alleged scheme by the NSW Labor Party to conceal a $100,000 cash donation allegedly made by Mr Huang before the 2015 state election.
Property developers have been banned from making political donations in NSW since late 2009,under laws introduced by the then Rees Labor government.
The ICAC has heard allegations Mr Huang delivered the cash personally to the ALP's Sydney headquarters in a plastic Aldi shopping bag after a Chinese Friends of Labor fundraising dinner in March 2015. Mr Huang denies making the donation and declined to give evidence before the inquiry by videolink.