Liquidators Escape Personal Liability For GST.

Mondaq Business BriefingNbr. 2009, January 2009

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Goods and services tax - Deputy Commissioner of Taxation v PM Developments Pty Ltd

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Liquidators Escape Personal Liability For GST.

Deputy Commissioner of Taxation v PM Developments Pty Ltd [2008] FCA 1886

Liquidators will welcome this recent Federal Court decision. Most have been operating on the assumption that Division 147 of the GST Act imposes personal liability on trustees in bankruptcy, liquidators, receivers and voluntary administrators for the GST obligations of a company or individual after...

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