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Limits on the Commissioner’s statutory garnishee power

Published on 01 Oct 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The Commissioner of Taxation is given a number of extraordinary powers under tax legislation. One of the powers which is resorted to more frequently than some others is the power to require third party debtors of taxpayers to pay the amount of the debt to the Commissioner to satisfy a tax debt.

Author profile:

Peter Bickford CTA
Peter was admitted to the Bar in 1981. He was employed in the Commonwealth Crown Solicitor’s Office which later became the Australian Government Solicitor, from 1978 to 1989, leaving to go to Private Bar. During his time working for the Commonwealth Crown Solicitor and the Australian Government Solicitor, he had experience in all forms of federal litigation. Particular areas of interest include: administrative law, bankruptcy, commercial law, contract, corporations law (including insolvency), trusts and revenue law (including customs, excise and taxation law). Current at 01 June 2012 Click here to expand/collapse more articles by Peter BICKFORD.
 
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