This paper covers:
- the relevant provisions across jurisdictions
- exercising powers locally, interstate and internationally
- cases analysing notices calling for documents or information
- enforcement powers - proceedings to recover assessments??
- garnishee notices recent State (Lis-Con) and Federal(Tang v Bassili) cases
- lessons from Federal cases (Tang v Bassili)
- legislation imposing joint and several liability for tax. When does joint liability for tax arise?
- payment and recovery implications from PRT grouping and the treatment of designated group employers.