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.