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The new director penalty provisions paper

Published on 08 Nov 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

A detailed outline of the director penalty provisions, specifically dealing with the amendments that were enacted from 29 June 2012.

The paper focuses on the implications of the new provisions and the uncertainties that exist as to their application. It also addresses the potential for application of the new provisions to PAYGW and Super Guarantee debts that arose prior to the enactment of the new provisions.The paper also includes a number of case studies to highlight the operation of the new provisions, and will compare the outcomes to what would have happened under the old provisions.

Author profile:

Brad Tonks
Brad is an Official Liquidator, Registered Trustee and Partner with Lawler Partners' Business Recovery and Insolvency Team. With 14 years specialist experience, Brad has managed a large variety of corporate and personal external administration processes across a broad range of industries. Current at 04 February 2013 Click here to expand/collapse more articles by Bradley TONKS.
 
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