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Are debts owed to the Tax Office special when it comes to the definition of insolvency? - Insolvency/Bankruptcy/Re-structuring

To print this article, all you need is to be registered or login on Mondaq.com. For many years the definition of insolvency has been discussed by the judiciary, the Parliament and by the profession. The starting point is that both the Bankruptcy Act and the Corporations Act define solvent stating that A person is solvent if, and only if, the person is able to pay all the person s debts, as and when they become due and payable. 1 The following subsection plainly concludes A person who is not solvent is insolvent. Such legislative treatment has not stopped litigation and judicial

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