Skip to main content
shopping_cart

Your shopping cart is empty

Tax cases: The Commissioner’s scramble for priority in an insolvency

Published on 01 Nov 12 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Could the Commissioner obtain priority by transferring money from one running account balance to another, where the second contained all of the superannuation guarantee payments, which have priority over payments to unsecured creditors?

Author profile:

Michael Norbury CTA
Michael has over 25 years experience in the areas of commercial law, revenue law (income tax, state taxes, GST, international tax), and estate planning. As an accomplished practitioner in the commercial area, Michael advises clients on an array of matters relating to taxation and revenue and general commercial issues in industries, including retail, energy, manufacturing and telecommunications. Michael is a member of The Tax Institute's Victorian State Taxes Subcommittee. After more than 10 years at Madgwicks, Michael has recently established his own practice. Current at 01 January 2016 Click here to expand/collapse more articles by Michael NORBURY.
 
Copyright Statement