ATO Garnishee Notices Under Section 260-5: Their Interaction with Part 5.3A of the Corporations Act
18 August, 2026
ATO Garnishee Notices Under Section 260-5: Their Interaction with Part 5.3A of the Corporations Act
ATO Garnishee Notices Section 260-5 of Schedule 1 to the Taxation Administration Act 1953 (Cth) gives the Commissioner of Taxation a powerful, self-executing tool: a written notice requiring anyone who owes or may owe money to a tax debtor to pay the Commissioner directly instead. No court order is required;…