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In the paper Action against Fraudulent Phoenix Activity: Proposals Paper, Treasury made a range of recommendations to amend director's liability provisions and taxation law.
Recommendations made by the proposal paper included:
- removing the ability of directors engaged in fraudulent phoenix activity to avoid personal liability for PAYG(W) liabilities by placing the company into administration or liquidating the company
- ensuring the promoter penalty regime is able to target those individuals promoting fraudulent phoenix activity
- providing the Commission of Taxation with the discretion to require a company to provide an appropriate bond (supported by sufficient penalties) where it is reasonable to expect that the company would be unable to meet its tax obligations and/or engage in fraudulent phoenix activity
- making directors personally liable for the debts of a liquidated company in circumstances where a 'new' company adopts the same or similar names as its previous incarnation
- adopting the doctrine of inadequate capitalisation and allow the corporate veil to be lifted where a company sets up a subsidiary with insufficient capital to meet the debts that it could be reasonably expected to incur.
What are the elements in the tort of negligence? There should be two elements, in tort as: a. The breach of legal duty or injuria. b. Loss suffered through defendant damn
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State Article 30 of international law Article 30 further states that his or her private residence and papers, correspondence and property are all inviolable.
Ex-Ship Contracts - Import and Export Trade Therefore whether goods are sold ex ship, such the duties of the seller are-like; (i) To deliver the goods to the buyer from suc
Scheme of Arrangement: The following sequence of action is necessary: (a) application is made to the court (usually by the company itself) for an order that one or more me
Question 1: Public Private Partnership (PPP) means investment through private sector participation by a contractual arrangement between a procuring entity and a private sector
hello.. iahve one business law assignment can you please give me quote?
workers and employees rights and responsibilities
Determine the term - cyclic majority voting The cyclic majority voting, a problem first recognized by Marquis de Condorcet in 1785, the indeterminacy of voting process, has bee
Hire-Purchase and Conditional Sale – Sales of Goods Conditional Sale is an agreement for the sale of goods like in which the purchase price or part about it is payable through
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