Published on 05 Oct 16
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- what a garnishee notice is
- why you would issue a garnishee notice
- when the use of garnishees are appropriate
- identifying the role and responsibilities of third parties
- restrictions on the use of garnishee notices
- how garnishee rates and amounts are calculated
- when a garnishee notice should be amended, reduced, revoked, varied or withdrawn.
Aris Zafiriou is a Debt Consultant at Waterhouse Lawyers. He was a Director in the ATO’s Service Delivery Group where he had responsibility for the Resolutions area within Significant Debt Management (SDM). SDM has primary responsibility for the collection of debts from clients who are unwilling to engage with the ATO and often exhibit the most egregious, non-compliant behaviour. This includes taking formal legal recovery against these clients. Aris also had responsibility for the ATO’s relationships with insolvency practitioners and government agencies who work in the insolvency industry. He also oversaw portfolios that included subjects such as organised and economic crime, internationals and case management for debt.
- Current at
31 October 2019