Published on 16 May 13
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Both of these measures can take a taxpayer by surprise (or not if you are expecting it).
This paper covers:
- the use the ATO can make of garnishees
- what the courts have said about garnishees recently
- the use can be made of freezing orders
- what the courts have said about freezing orders recently
- practical steps that can be adopted in expectation of, or in response to, them.
Tim works at the School of Taxation and Business Law (ATAX), Australian School of Business, University of New South Wales.
- Current at
16 May 2013
As a revenue law specialist, Rashelle focuses on tax litigation, including tax appeals, administrative review, recovery proceedings and tax-related criminal proceedings. In addition, she advises and represents clients in matters concerning administrative law, trusts, corporate and commercial law, bankruptcy and insolvency. Rashelle has appeared in many high-profile cases in the High Court of Australia, the Federal Court of Australia and the NSW Court of Appeal. In 2013, she was appointed Senior Counsel for the State of NSW. Rashelle was listed in the Doyle’s Guide 2016 as a Recommended Taxation Senior Counsel, and a Leading Taxation Senior Counsel in 2017. Rashelle is also a Principal Member, and member of the Appeal Panel, of the NSW Civil and Administrative Tribunal.
- Current at
09 February 2018