Tax collection, recovery and enforcement issues for insolvent entities
Source: Australian Tax Forum Journal Article
Published Date: 1 Oct 2016
This article describes the ATO's debt collection framework, including the number of debt collection strategies that the ATO has developed, giving particular attention to the position of a corporate tax debtor that is approaching insolvency within the ATO's debt collection framework. In the context of a tax debtor that is approaching insolvency, it is evident that the manner in which the ATO administers the tax law has the potential to impact on the corporate tax debtor, as well as a number of other stakeholders.
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Details
- Published By: Sylvia Villios CTA
- Published On:1 Oct 2016
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