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Extension of director penalties to GST liabilities

Kate Law discusses anti-phoenixing legislation extending the Director Penalty regime.

Anti-phoenixing legislation extending the Director Penalty regime, which lapsed when the federal election was called earlier this year, was re-introduced in the House of Representatives on 4 July 2019. Among a number of measures, Treasury Laws Amendment (Combating Illegal Phoenixing) Bill 2019 proposes to allow the Australian Taxation Office (ATO) to make, in certain circumstances, directors personally liable for their company’s Goods and Services Tax (GST) liabilities and to c...

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Authors: Kate Law

Published Date: 24 July 2019

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