Joseph, Anton
GST and phoenixing of companies electrónico / Anton Joseph .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author examines several measures that have been put in place in Australia to target “phoenixing” of companies, especially focusing on tax and GST-related legislative developments. He also reviews the steps taken by the Australian Tax Office in this regard, and looks at the position prevailing prior to 2012, under the law applicable to companies, which was largely ineffective in recovering GST payable when companies indulged phoenixing.
EMPRESAS
IMPUESTO SOBRE EL VALOR AÑADIDO
AUSTRALIA
International VAT Monitor 0925-0832v. 32, n. 3, 2021
GST and phoenixing of companies electrónico / Anton Joseph .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author examines several measures that have been put in place in Australia to target “phoenixing” of companies, especially focusing on tax and GST-related legislative developments. He also reviews the steps taken by the Australian Tax Office in this regard, and looks at the position prevailing prior to 2012, under the law applicable to companies, which was largely ineffective in recovering GST payable when companies indulged phoenixing.
EMPRESAS
IMPUESTO SOBRE EL VALOR AÑADIDO
AUSTRALIA
International VAT Monitor 0925-0832v. 32, n. 3, 2021