Garnishee Notices A garnishee notice is a document sent by the ATO to a third party that owes or holds money to or for tax debtor which demands payment for unpaid tax debt where initial attempts have failed; What are they? issuing of a garnishee notice a garnishee...
ESTIMATE NOTICES Background: An Estimate is a formal notice that the ATO can issue under section 268-15 of Schedule 1 of the Taxation Administration Act 1953 (‘The Act’): The ATO can issue an Estimate Notice if it believes that a business has overdue: PAYG withholding...
Director Penalty Notices (“DPN”) A company is a useful structure to achieve asset protection, protecting the assets of those who are ultimately controlling the activities of the company (the directors) and benefitting from the income producing activities of the...
In my view, humans have the potential to always be superior to robots in contextual reasoning, lateral thinking, judgment, advocacy, and morality. This does not mean that every human is better than every robot in relation to each of those. Instead, humans as a...
Computer code underpins the technology in our modern environment. It is often a form of property, being the copyright of the authors. But besides from that, could code become its own form of separate property? Digital Assets If you write a computer program, as the...
ChatGPT is the talk of Twitter and the legal tech sphere. Everyone is posting the interesting conversations that they have had, followed shortly by predictions of how ChatGPT will replace this and that task. There are apparently hundreds of people in legal tech using...