| 000 | 01288nab a2200253 c 4500 | ||
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| 999 |
_c143126 _d143126 |
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| 003 | ES-MaIEF | ||
| 005 | 20201104121223.0 | ||
| 007 | ta | ||
| 008 | 201104s2020 at ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_963723 _aVillios, Sylvia |
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| 245 | 0 |
_aGetting the priorities right _bATO garnishee notices in times of corporate distress _c Sylvia Villios and David Brown |
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| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 520 | _aOne 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. | ||
| 650 | 4 |
_aDEUDA TRIBUTARIA _942651 |
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| 650 |
_aSOCIEDADES _943879 |
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| 650 | 4 |
_956582 _aDEUDORES Y ACREEDORES |
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| 650 | 4 |
_97307 _aADMINISTRACION TRIBUTARIA |
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| 650 | 4 |
_932206 _aAUSTRALIA |
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| 700 | 1 |
_968539 _aBrown, David |
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| 773 | 0 |
_9163705 _oOP 1867/2020/3 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 35, n. 3, 2020, p. 368-390 |
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| 942 | _cART | ||