NSW Supreme Court blocks tax notice during voluntary administration

Hannah Griffiths and Phoebe Martin of Pinsent Masons examine a NSW Supreme Court ruling suspending an ATO notice under s 447A where its continued operation would have stripped a company in voluntary administration of the working capital needed to trade, pursue a DOCA or complete a going-concern sale, even though passive compliance with the notice did not amount to enforcement under s 440B.

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