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Australia’s insolvency laws have been amended, yet again.
The Treasury Law Amendment (Combating Illegal Phoenixing) Bill 2019 (the Bill) was passed through the Parliament on 5 February 2020, and received Royal Assent on 17 February 2020.
The new legislation amends the Corporations Act 2001, A New Tax System (Goods and Services Tax) Act 1999 and the Taxation Administration Act 1953 and introduces new phoenixing offences, places restrictions on directors resignations in improper circumstances and allows the Commissioner of Taxation to collect estimates of anticipated GST liabilities and make company directors personally liable for their company’s GST liabilities in certain circumstances.
For a more in-depth analysis of the Bill, you can access our earlier update here.
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Recently the Victorian State Revenue Office released guidance on its website on its interpretation of the economic entitlement provisions contained in the Duties Act 2000 (Vic).
The operation of temporary COVID-19 relief measures for businesses in the hope of aiding distressed companies and preventing further economic breakdown will be extended until 31 December 2020.
As part of our most recent Australian Foreign Investment Update, our investment funds specialists highlight the recent, main regulatory developments that are likely to be of interest to offshore...