ARTICLE · 21 JANUARY 2022

ATO garnishee notice – #1 Complete guide

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A garnishee notice is a tool used by the ATO to recover money held by a third party on behalf of a tax debtor.

AustraliaTax

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A garnishee notice is a notice issued by the Australian Taxation Office ("the ATO") to a third-party of a tax debtor, directing any monies held on behalf of the tax debtor be transferred to them.

ATO garnishee notices can very often be embarrassing to the taxpayer and can sometimes damage the business as it can force third parties into the business's financial issues.

This garnishee notice may also cause significant cashflow issues for the business.

The ATO can send a garnishee notice to a number of different third parties. For individual tax debtors, the ATO can possibly send a garnishee notice to:

A person who owes the tax debtor money from the sale of real property.

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