Review into the Australian Taxation Office’s use of garnishee notices

The submission has been prepared by the Taxation Law Committee with assistance from the Insolvency & Reconstruction Law Committee of the Business Law Section. 

The submission has been split into three parts:

(a) The effective administration of section 260-5 and garnishee notices generally;

(b) Section 260-5 and their impact in tax disputes; and

(c) Garnishee notices and the interaction with voluntary administration and deeds of company arrangement.

You can read the full submission below.


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