Submission: Review of ATO's use of garnishee notices 

The Inspector-General of Taxation is undertaking a review into the ATO's use of garnishee notices.

ARITA’s submission stressed that the ATO’s use of garnishee notices in the insolvency context is of particular concern to ARITA and its members. The submission focused on two areas:

  • The use of garnishee notices in voluntary administrations, and

  • The fact that payments received by the ATO as a result of a garnishee notice cannot be recovered as a preferential payment in a subsequent liquidation.

Read ARITA's submission