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The recovery of disputed tax debts

Published on 01 Mar 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Life can be made very difficult for a taxpayer when the Commissioner comes to collect a tax debt, particularly when the taxpayer is also disputing the quantum of the tax debt. This article discusses the recovery of disputed tax debts at a general level, and considers some common recovery options available to the Commissioner, as well as defences that may be available to the taxpayer in light of recent case decisions and updates to the ATO Receivables Policy.

Author profiles:

Lawrence Magid CTA
Larry has been a Tax Partner at Allens for over 30 years. He specialises in corporate and international taxation including, in particular, financing issues, capital raising and company distributions. He has represented the Law Council of Australia in consultations with government on Part IVA (as well as on the NTLG Finance & Investment Subcommittee) and was a member of the Roundtable which advised Treasury on the amendments made to Part IVA in 2013. He was also a member of the Board of Taxation working group which conducted the post-implementation review of Div 974. Current at 08 March 2016 Click here to expand/collapse more articles by Larry MAGID.
 
Adam Gulfam Ahmed
Adam is an Australian lawyer and chartered accountant specialising in tax and commercial matters. Adam was the founding chair of the Tax Law Committee in the Law Society of New South Wales (Young Lawyers division) and served as chair for 3 years.

Website

Current at 21 October 2015 Click here to expand/collapse more articles by Gulfam AHMED.
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