Getting the priorities right ATO garnishee notices in times of corporate distress Sylvia Villios and David Brown
By: Villios, Sylvia
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Contributor(s): Brown, David.
Material type: 
ArticlePublisher: 2020Subject(s): DEUDA TRIBUTARIA | SOCIEDADES | DEUDORES Y ACREEDORES | ADMINISTRACION TRIBUTARIA | AUSTRALIA
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 35, n. 3, 2020, p. 368-390Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1867/2020/3-5 (Browse shelf) | Available | OP 1867/2020/3-5 |
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.
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