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Garnishees and freezing orders paper

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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.

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.

Author profiles

Rashelle Seiden CTA
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
Click here to expand/collapse more articles by Rashelle Seiden.
Timothy Russell
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
Click here to expand/collapse more articles by Tim RUSSELL.

 

This was presented at NSW 6th Annual Tax Forum .

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