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Directors’ liability for unpaid company tax

Published on 04 Mar 2014 | Took place at National Australia Bank, Sydney, NSW

Over recent years the scope of directors’ liabilities have increased, starting with non-remittance of pay as you go (‚PAYG?) withholding tax on salary and wages and now includes superannuation guarantee charge (‚SGC?) amounts.

This presentation provided participants with a better understanding of the current tax liabilities that can beattributed to directors of corporations.It also provided examples of situations where liabilities for directors could arise. For your clients that are owners/operators of businesses or activities that involve corporations it is important that as their accountant/business adviser you are aware of these potential liabilities.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Director's penalties and liabilities

Author(s):  Chris WILKINSON

This presentation covers:

  • personal liability for unpaid taxes:
    • prosecutions and reparation orders
    • commonwealth director penalty notice regime
    • New South Wales compliance notice regime
    • duty to prevent insolvent trading
  • personal liability for paid debts?:
    • indemnity from directors of insolvent companies
Materials from this session:

Morning tax club tax update

Author(s):  Arron Dickens

This presentation covers:

  • refunding excess GST: GSTD 2014/1
  • refunding excess GST: Div 142
  • CofT v Barossa Vines Ltd
  • capital payments: TD 2014/D7
  • foundation not charitable
  • Baptist Union of NSW v CCofSR
  • Anthony Stewart v CofT (AAT).
Materials from this session: