Villios, Sylvia
Getting the priorities right ATO garnishee notices in times of corporate distress / Sylvia Villios and David Brown .-- , 2020
Resumen.
One of the most effective debt collection powers within Australia’s current tax regime is the Commissioner’s power to issue a notice to a third party that owes money to, or holds money for, a tax debtor under section 260-5 of Schedule 1 to the TAA (garnishee power). This article will discuss how an insolvent corporate tax debtor is likely to be impacted as a result of the use of this power by the Commissioner.
DEUDA TRIBUTARIA
SOCIEDADES
DEUDORES Y ACREEDORES
ADMINISTRACION TRIBUTARIA
AUSTRALIA
Brown, David
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 35, n. 3, 2020, p. 368-390
Getting the priorities right ATO garnishee notices in times of corporate distress / Sylvia Villios and David Brown .-- , 2020
Resumen.
One of the most effective debt collection powers within Australia’s current tax regime is the Commissioner’s power to issue a notice to a third party that owes money to, or holds money for, a tax debtor under section 260-5 of Schedule 1 to the TAA (garnishee power). This article will discuss how an insolvent corporate tax debtor is likely to be impacted as a result of the use of this power by the Commissioner.
DEUDA TRIBUTARIA
SOCIEDADES
DEUDORES Y ACREEDORES
ADMINISTRACION TRIBUTARIA
AUSTRALIA
Brown, David
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 35, n. 3, 2020, p. 368-390