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
- garnishee notices
- payment arrangements with the Commissioner
- would you become a director?
Will Marryat, CTA, is a Partner at Cosoff Cudmore Knox and is a highly experienced and well-regarded commercial and taxation lawyer. He has advised clients in a range of industries and businesses concerning all areas of revenue and taxation. Experienced in dealing with revenue authorities in relation to recovery actions, Will has acted in taxation disputes including the recent Part IVA Federal Court matter of Futuris Corporation Limited v Commissioner of Taxation. He is a regular presenter for and contributor to The Tax Institute.
- Current at
16 May 2014