Published on 02 Mar 05
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers the following topics:
- what is a debt?
- when is a debt relieved?
- failing to pursue debts - when is a debt statute barred?
Noel Beharis CTA
Noel is the Tax Technical Director for Dominion Private Clients. Noel commenced in the
legal profession as an articled clerk at Phillips Fox Solicitors and worked there until 1992
as a litigator in their insurance litigation division. For the last 14 years since leaving
Phillips Fox he has worked at Pitcher Partners, William Buck, MGI Meyrick Webster and
his current employer in varying tax technical roles. Areas of expertise include corporate
and international taxation, taxation of large private enterprises, high wealth individuals
and defending tax audits. Current at 15 September 2011
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