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Tax collection, recovery and enforcement issues for insolvent entities

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Published on 01 Oct 16 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

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.

Author profile

Sylvia Villios CTA
Dr Sylvia Villios, CTA, is an Associate Professor at the Adelaide Law School, University of Adelaide. She researches and teaches in taxation law, particularly focusing on questions about the operation of the Australian tax system, taxation policy, corporate taxation and the role, powers and accountability of the Commissioner of Taxation. Outside of her primary research area, she has published extensively on the role and operation of Australia's succession laws. Dr Villios is the Associate Dean of Graduate Studies for the Faculty of Arts, Business, Law and Economics. She is a co-director of the Regulation of Commercial, Corporations, Insolvency and Taxation (ROCCIT) research unit which is based at the University of Adelaide. She is an editorial panel member of the Australian Tax Law Bulletin, Lexis Nexis. During her academic career she has published over 40 peer-reviewed journal articles. She has a strong industry presence and her background in taxation and commercial law extends beyond academia and includes experience in legal practice - Current at 03 November 2025
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