Unusual Audit Behaviour -- ATO commences and completes a taxpayer audit, does not notify the taxpayer of the audit and takes funds from the company bank account on the day it notifies the taxpayer of the audit.

The existing superannuation guarantee compliance regime can operate with dramatic effect – but is common sense prevailing?

The judgment in Zhang vs Commissioner of Taxation appears a straightforward tax debt decision – but the Federal Court’s summary of the principles affecting garnishee notices gives pause for thought.