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‘Freezing Orders’ - Commissioner’s recent win
This case is a reminder of the breadth of the debt recovery methods open to the Commissioner, as discussed by Jacqueline McGrath and Kristie Schubert.
The Federal Court recently granted an application, brought by the Commissioner of Taxation, for interlocutory orders (‘freezing orders’) restraining a taxpayer from certain dealings with real property owned by him. Prior to the lodgement of the application in the Federal Court, the taxpayer was issued with a notice (a ‘security bond notice’) requiring him to give security in favour of the Commissioner for (then) future tax liabilities. The notice required the taxpayer to grant t...
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Authors: Jacqueline McGrath, Kristie Schubert
Published Date: 07 May 2021
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