This presentation focuses on personal liability consequences for public officers and other office holders of companies failing to pay taxes in various insolvency scenarios and considers:
- administrative and penal sanctions under:
- ITAA 1936
- TAA 1953
- Crimes (Taxation Offences) Act 1980
- Criminal Code Act 1995 (Cth)
- Crimes Act 1914 (Cth).
- other issues for directors, senior executives and public officers.