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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).

Author profile

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
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