Limits on the Commissioner’s statutory garnishee power

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Published on 01 Oct 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The Commissioner of Taxation is given a number of extraordinary powers under tax legislation. One of the powers which is resorted to more frequently than some others is the power to require third party debtors of taxpayers to pay the amount of the debt to the Commissioner to satisfy a tax debt.

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Peter BICKFORD

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Limits on the Commissioner’s statutory garnishee power

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Peter BICKFORD

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