Court Decisions
Commissioner’s garnishee notice not void
05.12.2008
The Full Federal Court has held that a garnishee notice issued under sec 260-5 of Sch 1 of the Taxation Administration Act to a firm of solicitors in respect of moneys held on behalf of a trust of which the corporate trustee had already gone into liquidation was not an “attachment” for the purposes of sec 500 of the Corporations Act and was, therefore, not void under that section (FCT v Brunton Holdings Pty Ltd (in liq) [2008] FCAFC 184).
