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These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
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Notes Online Home 2020 Tax Hot Spots II Directors' issues
In this chapter of the notes we discuss several measures aimed mainly at combatting illegal phoenixing that were recently enacted and have implications for directors. In more detail:
• New ‘illegal phoenixing’ rules target company directors
• Directors now face stricter resignation rules
• The new Director Identification Number (‘DIN’) regime
• ATO can now target directors for unpaid GST
• Checklist for director issues