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Companies facing insolvency or other difficulties failing to pay taxes paper

Published on 07 Nov 08

This paper focuses on personal liability consequences for public officers and other office holders of companies failing to pay taxes in various insolvency scenarios and considers:

  • administrative and penal sanctions under:
    • ITAA 1936
    • TAA 1953
    • Crimes (Taxation Offences) Act 1980
    • Criminal Code Act 1995 (Cth)
    • Crimes Act 1914 (Cth).
  • other issues for directors, senior executives and public officers.

Author profiles

Tim Sherman CTA
Photo of author, Tim SHERMAN Tim is a Tax Partner at King & Wood Mallesons. Tim practises in corporate and international tax and has experience in advising on the tax aspects of mergers and acquisitions, capital raisings and corporate restructures. - Current at 02 June 2014
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David Anderson
David Anderson, is director at Speed and Stracey. He advises on complex tax issues and provides strategic estate and business succession planning for individuals, families and associated entities, specialising in tax advisory, including domestic and international tax issues, tax audits and tax controversy and resolution. - Current at 09 July 2018
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This was presented at Tax in an Uncertain Economy .

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The perspective of the appointed representative

Author(s):  Barry KOGAN

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