Business Law Section

Combatting Illegal Phoenix Consultation Paper

The submission have been prepared by the Insolvency & Reconstruction Law Committee (IRL Committee) and the Taxation Law Committee (the Tax Committee) of the Business Law Section of the Law Council of Australia.

The Committees are two of the fifteen specialist committees and one working party established within the Business Law Section to offer technical advice on different areas of law affecting business. Each of these Committees approach issues of law reform and practice from a different perspective, which reflects their respective primary focus.

In this instance, whilst the two Committees agree on some issues, the IRL Committee’s submission has sought to respond to all the questions raised in the Consultation Paper whereas the Tax Committee has focussed only on the tax proposals in the Consultation Paper. There are some differences between the views expressed. For example:

You can read the full submission below.

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