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Rights and remedies of a taxpayer in the sights of the Commissioner of Taxation: Part 2

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

Part 1 of this article analysed the rights and remedies of taxpayers being pursued by the Commissioner. Part 2 analyses the avenues available to taxpayers to stay recovery proceedings or the execution of judgment, to control the liquidator or trustee in bankruptcy, and to agree with the Commissioner to ameliorate the harshness of the usual position (which is that the Commissioner can proceed to recover moneys owing under an assessment as a debt, even though that assessment is being challenged in other proceedings).

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Rashelle Seiden
Current at 10 May 2010 Click here to expand/collapse more articles by Rashelle Seiden.
 

 

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