Hansen Yuncken Pty Ltd v Ian James Ericson trading as Flea's Concreting & Anor [2012] QSC 51

Taxes and duties – administration of federal tax legislation – collection and recovery of tax – collection of amount from third party – Taxation Administration Act 1953 (Cth), Schedule 1 s260-5 – notices – statutory charge created by – where moneys paid into court by recipient of notice – where debt owing be recipient to taxpayer discharged by that payment – whether Commissioner of Taxation entitled to a charge over money in court.

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