Please use this identifier to cite or link to this item:
https://hdl.handle.net/2440/115622
Type: | Journal article |
Title: | The Court’s power to grant a stay and the interaction with the commissioner’s garnishee power |
Author: | Villios, S. |
Citation: | Australian Tax Law Bulletin, 2017; 4(2):26-31 |
Publisher: | LexisNexis |
Issue Date: | 2017 |
ISSN: | 2203-9481 |
Statement of Responsibility: | Sylvia Villios |
Abstract: | This article considers the authority of the Administrative Appeals Tribunal (AAT) and Federal Court to grant a stay of execution of judgment when the Commissioner of Taxation (Commissioner) has instituted a recovery proceeding in respect of an assessment debt while a challenge to that assessment is pending before the AAT or the Federal Court. Further, the article considers the validity of the Commissioner’s garnishee notice under Sch 1 of the Taxation Administration Act 1953 (Cth) (TAA 1953) (s 260–5 notice) which is issued after the AAT or Federal Court grants a stay and while the appeal or review proceedings are still pending. |
Keywords: | Court Court Power Commissioner's Garnishee power |
Rights: | © LexisNexis. All rights reserved. |
Published version: | https://advance.lexis.com/toc?crid=815d0c52-b73e-4f3b-889f-e684f339f3ea&pdtocfullpath=/shared/tableofcontents/urn:contentItem:5DWS-XWV1-F56X-1000-00000-00&pdsearchdisplaytext=Australian+Tax+Law+Bulletin+(newsletter)&pdcontextvalue=analytical-materials-au&pdicsfeatureid=1517127&pdmfid=1201008&pdisurlapi=true |
Appears in Collections: | Aurora harvest 3 Law publications |
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