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Directors' liability to unremitted PAYE tax: a constitutional defence?
Record ID:
19422
Format:
LIJ Article
Year:
1997
Source:
LIJ (1997) 71 No 11
Date_of_entry:
11/11/1997
Legislation:
Income Tax Assessment ACt 1936 Division 9
Notes:
New legislation in in 1993 gave additional powers for use against company directors by the Taxation Commissioner - personal liability of company directors to pay the Commissioner an amount equal to the amountof group or PAYE tax which a company has deducted from its employees' eages ans salaries but has not remitted to the Commissioner - provisions now the subject of a challenge before the courts
Section:
Tax Topics
Cases:
Woodhams v Commissioner of Taxation ;
Month:
November


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