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|Title:||The insolvency priority contest - garnishee notices versus general law fixed interest and PPSA security interests|
|Citation:||Australian Tax Law Bulletin, 2015; 2(6):112-118|
|Abstract:||This article will consider the Commissioner’s power to issue a notice to a third party that owes money to or holds money for a tax debtor under s 260–5 of Sch 1 to the Taxation Administration Act 1953 (Cth) (TAA). In particular, this article will discuss the effect of general law fixed interests and the Personal Property Securities Act 2009 (Cth) (PPSA) upon the Commissioner’s statutory garnishee charge under s 260–5.|
|Rights:||© 2015 Reed International Books Australia Pty Limited trading as LexisNexis|
|Appears in Collections:||Aurora harvest 8|
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