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Type: Journal article
Title: The insolvency priority contest - garnishee notices versus general law fixed interest and PPSA security interests
Author: Villios, S.
Citation: Australian Tax Law Bulletin, 2015; 2(6):112-118
Publisher: LexisNexis
Issue Date: 2015
ISSN: 2203-9481
Statement of
Sylvia Villios
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
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