Miscellaneous 2016

The Commissioner's cold hands - freezing orders in tax matters

Source: The Tax Specialist Journal Article

Published Date: 1 Feb 2016


A freezing order to prevent the disposal of assets or their removal from the jurisdiction has been colourfully described by Biscoe in Freezing and search orders as one of the law's two nuclear weapons. Obtaining a freezing order against a taxpayer or third party can be very effective for the Commissioner of Taxation in seeking to recover alleged tax debts. With the challenges of globally mobile capital and the ability of taxpayers to structure their affairs such that it is difficult for a revenue authority to detect transactions and to collect any resulting tax, the use of freezing orders by the Commissioner in the early stages of tax litigation has increased in recent years.

This article examines the current Australian law on freezing orders, and the Commissioner's practice, in the light of recent court decisions.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2016

Share this page