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.
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| OP 1867/2020/3-2 The single entity rule | OP 1867/2020/3-3 The taxation of capital gains in trusts after Bamford | OP 1867/2020/3-4 Regulating a new phenomenon | OP 1867/2020/3-5 Getting the priorities right | OP 1867/2020/3-6 Voluntary tax disclosures and corporate tax avoidance | OP 1867/2020/3-7 Tear down and rebuild, or retrofit? | OP 1867/2020/4 Australian Tax Forum: a journal of Taxation Policy, Law and Reform |
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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