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Published on 01 May 14
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
Commissioner’s claim to priority
background – director penalty provision
previous director penalty provisions
director’s personal liability for unpaid tax
payment arrangements with the Commissioner
would you become a director?
Will Marryat FTIA is a Partner with Cosoff Cudmore Knox. Will has been practising as a commercial and tax lawyer
for many years. Over that time, he has acted for many clients in the not-for-profit sector and has provided a wide range of tax
advice to the sector. He has been an active member of the Taxation Institute for over 20 years.
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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