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Director penalty notices – promoting a culture of good corporate governance and of successful corporate rescue post insolvency

Sylvia Villios

Revenue Law Journal2016https://doi.org/10.53300/001c.6750article
ABDC B
Weight
0.34

What the paper says

The director penalty regime under Division 269 to Schedule 1 of the Taxation Administration Act 1953 (Cth) empowers the Commissioner to take action against an insolvent company’s directors to recover outstanding tax debts of a company. The director penalty regime was introduced as a substitute for the Commissioner’s tax priority in a corporate insolvency and was aimed at encouraging directors to take early positive action to deal with insolvency. An analysis of Australia’s director penalty regime, including the most recent reforms, reveals that the regime helps to foster a culture of good corporate governance which is fundamental to achieving successful corporate rescue post insolvency.

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https://doi.org/https://doi.org/10.53300/001c.6750

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@article{sylvia2016,
  title        = {{Director penalty notices – promoting a culture of good corporate governance and of successful corporate rescue post insolvency}},
  author       = {Sylvia Villios},
  journal      = {Revenue Law Journal},
  year         = {2016},
  doi          = {https://doi.org/https://doi.org/10.53300/001c.6750},
}

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Director penalty notices – promoting a culture of good corporate governance and of successful corporate rescue post insolvency

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Evidence weight

0.34

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.