The company owes the ATO money. Do they get paid first?

When a company owes money to the ATO, many assume the tax office automatically gets paid first but that isn’t always the case.

In this short video, partner Adam Cutri explains where the ATO sits in the creditor “pecking order” if a company becomes insolvent, and how priority is actually determined under Australian law. From secured lenders to employee entitlements and unsecured creditors, understanding who gets paid first can have significant implications for directors and businesses.

A practical overview for anyone dealing with financial distress, tax debt or insolvency risk.