Published on 01 Jun 12
by QUEENSLAND DIVISION, THE TAX INSTITUTE
The recourse available to the ATO is comprehensive and this paper informs by considering situations where action can be taken. Topics include:
personal liability for directors
consolidated groups/payroll tax: pursuing associates and group members
security bond demands.
Ross is the ATO's Director of Complex and Strategic Recovery. Ross has responsibility for some of the ATO's more complex or high profile debt collection cases. Ross is also the author of several chapters of the ATO Receivables Policy including those on payment arrangements, director penalties and garnishees, and has played a key role in the development of a number of legislative changes including the director penalty provisions. Current at 15 August 2013
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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