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- Title
Bell Holdings and the garnishee notice.
- Authors
Norbury, Michael
- Abstract
The article discusses a court case filed by banking syndicate Bell Group Ltd. against Australia's Deputy Commissioner of Taxation (DCT) questioning its power to garnishee in respect of tax liabilities which arise a result of activity of a company undertaken while it is in liquidation. Topics covered include the facts of the case, tax legislation in respect of the tax liabilities of companies being wound up, and the treatment of the taxation obligations of companies in liquidation.
- Subjects
AUSTRALIA; TAX protests &; appeals; BELL Group Ltd.; TAX court decisions; TAX laws; ATTACHMENT &; garnishment; LIQUIDATION taxation; ACTIONS &; defenses (Law)
- Publication
Taxation in Australia, 2015, Vol 50, Issue 5, p275
- ISSN
0494-8343
- Publication type
Article