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).
Rashelle is a barrister practising at Ground Floor Wentworth Chambers in Sydney. She maintains a diverse practice including tax appeals, administrative law, recovery proceedings and tax-related criminal proceedings. She is a Deputy President and Divisional Head of the Revenue Division of the NSW Administrative Decisions Tribunal on a part-time basis. She has appeared in a number of high-profile tax cases and has particular hands-on experience in the area of garnishees and forfeiture orders.
- Current at
28 April 2015