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 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.
Current at 18 March 2009 Current at 21 April 2009
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