A proposal to address the impact of fraudulent phoenix activities on unremitted superannuation guarantee contributions in Australia
Phoenix activity involves the ‘deliberate, systematic, liquidation of a company to avoid the payment of liabilities, including employees’ wages, superannuation, outstanding taxes and business creditors. The company then ‘rises from the ashes’ conducting the same business free from all debts under a...
| Main Authors: | , |
|---|---|
| Format: | Journal Article |
| Published: |
CCH Australia Limited, Monash University
2014
|
| Online Access: | http://hdl.handle.net/20.500.11937/18432 |