ATO’s right to garnishee – a “privileged position … likely to result in failed corporate rescue attempts”?
A recent article Getting the priorities right: ATO garnishee notices in times of corporate distress by Sylvia Villios and David Brown[1] has highlighted what is said to be the unsatisfactory priority that the ATO retains in insolvency through its continued use of garnishee notices,[2] which the authors claim gives the ATO a “privileged position” and […]
