Miscellaneous 2008

Companies facing insolvency or other difficulties failing to pay taxes

Source: New South Wales

Published Date: 7 Nov 2008

 

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This paper focuses on personal liability consequences for public officers and other office holders of companies failing to pay taxes in various insolvency scenarios and considers:

  • administrative and penal sanctions under:
    • ITAA 1936
    • TAA 1953
    • Crimes (Taxation Offences) Act 1980
    • Criminal Code Act 1995 (Cth)
    • Crimes Act 1914 (Cth).
  • other issues for directors, senior executives and public officers.

Individual Session

Companies facing insolvency or other difficulties failing to pay taxes

Author(s): Tim Sherman , David Anderson

Details

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2008

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