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Published on 19 Feb 14
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
securities prior to the PPSA
the PPSA: An overview
PMSI whimsy (purchase money security interest)
security interests and section 260-5 notices
relevance of security interests generally to income tax
section 254 and the PPSA
taxation determination TD 2012/D7
is a receiver an agent of the debtor?
obligation to retain “tax which is or will become due”.
David is a Partner in the Melbourne office of Mallesons Stephen Jaques where he advises on all aspects of direct and indirect taxation. David conducts a varied practice which covers all aspects of revenue law. In particular, he advises on the taxation aspects of financing transactions, international taxation matters, capital gains tax, general corporate taxation and the taxation aspects of dealing in intellectual property as well as sales tax, payroll tax and land taxes. David also advises regularly upon the GST and stamp duty aspects of financing and general commercial transactions in both Victoria and other States and Territories of Australia. Current at 18 December 2007
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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