Recent developments in mitigating phoenix activity, Business Law and Ethics

Assignment Help:

Q. Show Recent developments in mitigating phoenix activity?

Since these previous works, there have been significant developments in mitigating phoenix activity.

Following Treasury's 2009 proposal paper the government committed to a range of measures to mitigate the incidence of phoenix activity. In July of 2011 draft legislation was released which amended tax law in order to:

- expand the director penalty regime to superannuation guarantee amounts

- enable the ATO to commence recovery of a director penalty without providing a 21 day grace period where the company's unreported PAYGW and/or superannuation guarantee debt is over three months old restricting access to Pay As You Go (PAYG) withholding credits for company directors and their associates where the company has failed to pay withheld amounts to the Commissioner.

Further legislation was introduced into Parliament on 13 October 2011. The Corporations Amendment (Phoenixing and Other Measures) Act 2012 received Royal Assent on  26 May 2012. This Act  amends the Corporations Act to provide ASIC the administrative power to wind up companies that have been abandoned (i.e. those no longer trading but have not liquidated). This is intended to assist employees with outstanding employment entitlements to access GEERS.


Related Discussions:- Recent developments in mitigating phoenix activity

Dismiss a worker for misconduct, Question 1: What are the procedures t...

Question 1: What are the procedures that an employer should follow before he will dismiss a worker for misconduct? Question 2: Section 39 of the Labour Act provides fo

Determine the case against coordination, Determine the Case against Coordin...

Determine the Case against Coordination Coming again to EMU platform we find some arguments against coordination also. For example, the core of the argument against coordinatio

Lifting the veil of incorporation, Lifting the Veil of Incorporation: ...

Lifting the Veil of Incorporation: The legal rule that a registered company is at law a different person altogether from the subscribers to the memorandum of association and o

Explain passive personality principle, Explain passive personality principl...

Explain passive personality principle passive personality principle states that jurisdiction may be exercised in respect of events occurring outside a State's own territory whe

Determine the complexities of the policy process, Determine the Complexitie...

Determine the Complexities of the policy process Complexity of the policy process, affects the form of delegation of powers to the agents by the principal. When there are a lar

Relate the military and economic power with each other, Relate the military...

Relate the military and economic power with each other The balance of military and economic power of equilibrium is therefore desirable. A balance of power is a pre-requisite f

Determine the term - fixed exchange rates, Determine the term - Fixed Excha...

Determine the term - Fixed Exchange Rates With a fixed exchange rate adjustment toward long run equilibrium occurs via monetary effects. This effect is shown in Figure 9.1. At

Show the cross agency actions, Q. Show the Cross agency actions ? As al...

Q. Show the Cross agency actions ? As already described, the ASIC, ATO and FWO all have responsibilities in investigating and monitoring elements of phoenix activity. This mean

Analyse and discuss to minority shareholders, "Within a company there are m...

"Within a company there are many areas of potential disagreement among members. As the range of potential disagreement is very broad, so also is the scope for exploitation and abus

Directors powers, Directors Powers: Equity regards directors as holdin...

Directors Powers: Equity regards directors as holding their powers on trust for the company. They can only exercise those powers for the benefit of the company, otherwise the

Write Your Message!

Captcha
Free Assignment Quote

Assured A++ Grade

Get guaranteed satisfaction & time on delivery in every assignment order you paid with us! We ensure premium quality solution document along with free turntin report!

All rights reserved! Copyrights ©2019-2020 ExpertsMind IT Educational Pvt Ltd