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The ATO has issued a Decision Impact Statement in relation to the decision of the Supreme Court of Queensland in Hansen Yuncken Pty Ltd v Ericson t/as Flea's Concreting [2012] QSC 51; (2012) 260 FLR 151.

The case concerned the effect of a garnishee notice and a payment into Court of funds where the Commissioner claimed an entitlement, and in circumstances where priority was the subject of competing claims by other creditors. The Commissioner's application to the Supreme Court for payment of the moneys out of Court was unsuccessful.

The  Decision Impact Statement states that the Court's view that the payment of moneys, which is the subject of a garnishee notice, into court extinguishes the obligation of the recipient of the notice to comply with the notice is inconsistent with the earlier authorities of FCT v Government Insurance Office of New South Wales (1992) 36 FCR 314 and Macquarie Health Corp Ltd v FCT [1999] FCA 1819. The Commissioner proposes to raise this issue in future cases to seek clarity on any conflicting authorities.


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