Tax & Insolvency 3rd Edition

Tax & Insolvency 3rd Edition

By Andrew Sommer, Stephen Gates, Robyn Schofield


$147.58 RRP

Date: 15/06/2011

Code: 9780864606761

Thomson Reuters, AUSTRALIA

Available Formats

Format Title Date Code Price
Book Tax & Insolvency 3rd Edition 15/06/2011 9780864606761 $147.58 Add to cart
Online Tax & Insolvency (WLAU) 41167558 $496.60


2011 edition out now.
Tax & Insolvency helps tax and legal professionals become informed of the issues in the areas of tax and insolvency, so that they can advise company officers when the company is either restructuring, insolvent or under some form of administration. It provides practical solutions for many of these situations. The concise format and clear writing style ensures that it is a useful and helpful guide in these complex areas.

Tax & Insolvency is a vital work for professionals to ensure that they are fully informed and able to offer practical solutions to their clients, in a range of tax and legal issues that arise upon a company becoming insolvent.
Andrew Sommer is a partner of the national law firm, Clayton Utz, Lawyers, Sydney. He has expert knowledge in the area of indirect taxation and specialises in the legal issues surrounding the operation of GST.

Robyn Schofield is a partner of the national law firm, Clayton Utz, Lawyers, Sydney. She specialises in a range of tax-related matters for corporations.

Stephen Gates was partner of the national law firm, Clayton Utz, Lawyers, Sydney and was the original author of this work. His valuable contribution to the 1st and 2nd editions of Tax & Insolvency are gratefully acknowledged.


  • Clear explantions of taxation issues and tips about pitfalls in the area
  • Practical solutions for the difficult situations that arise under administration, liquidation or receivership of a company.
  • Developping attitudes of the courts and regulatory bodies are canvassed as well as references to leading legislation and administrative rulings

Table of Contents

  • Tax-related liabilities
  • Estimates and recovery of PAYG withholding liabilities
  • Collection of tax from third parties
  • Recovery action by the Commissioner
  • Tax status under insolvency administrators
  • Tax obligations of external administrators
  • Personal liabilities of company officers and managers
  • Share capital restructuring
  • Share disposals and distributions on liquidation
  • Transactions involving debts
  • Debt reconstructions
  • Carry forward of deductions for losses and bad debts
  • Assets and CGT issues
  • GST and insolvency

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