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Addressing illegal phoenix activity : across entities / Australian National Audit Office.

Addressing illegal phoenix activity : across entities /...

Addressing illegal phoenix activity : across entities / Australian National Audit Office.

https://devfeature-collection.sl.nsw.gov.au/record/74VKapJxQ4a3

Addressing illegal phoenix activity : across entities / Australian National Audit Office.

About this item

Full title

Addressing illegal phoenix activity : across entities / Australian National Audit Office.

Publisher

Barton, ACT : Australian National Audit Office, [2019]

Date

Copyright 2019.

Record Identifier

74VKapJxQ4a3

MMS ID

991024304295402626

Language

English

Formats

Physical Description

Physical content

1 online resource (76 pages) : charts.

Content type

text

Media type

computer

Carrier type

online resource

Publication information

Publisher

Barton, ACT : Australian National Audit Office, [2019]

Place of Publication

Australian Capital Territory

Date Published

[2019]

Access and use

Access Conditions

National edeposit: Available online Unrestricted online access

Attribution-NonCommercial-NoDerivatives (CC BY-NC-ND) https://creativecommons.org/licenses/(cc by-nc-nd)/4.0

More information

Scope and Contents

Summary

Illegal phoenix activity occurs when a new company is created to continue the business of a company that has been deliberately liquidated to avoid paying its debts, including taxes, creditors and employee entitlements. Illegal phoenix activity impacts employees, creditors, competing businesses and the Government, with direct costs estimated at betw...

Alternative Titles

Full title

Addressing illegal phoenix activity : across entities / Australian National Audit Office.

Notes

General note

Auditor General report, 2203-0352 ; no. 32 2018-19

"Performance audit"

Audit team: Tracey Martin, Nathaniel Loorham, Sonya Carter, Amanda Reynolds, Elizabeth Wedgwood, Chiara Edwards, Lachlan Fraser, Andrew Morris.

Includes bibliographical references.

System details note

Mode of access: Available online.

Identifiers

Primary Identifiers

Record Identifier

74VKapJxQ4a3

Permalink

https://devfeature-collection.sl.nsw.gov.au/record/74VKapJxQ4a3

Other Identifiers

ISBN

9781760334390 PDF

ISSN

2203-0352

MMS ID

991024304295402626