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- Director of insolvent company unable to challenge company’s PAYG liability
Director of insolvent company unable to challenge company’s PAYG liability

Michael Kimmins and Daniel Byrne of Corrs review a recent case that provides useful guidance as to the ability of a director to challenge an insolvent company’s PAYG liability, noting that in circumstances where a company is in liquidation, a director will be unable to subsequently argue for the reduction or revocation of an estimate because doing so will become the responsibility of the supervising entity.