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  2014

Directors' liability for unpaid company tax

Source: New South Wales

Published Date: 4 Mar 2014

 
Over recent years the scope of directors' liabilities have increased, starting with non-remittance of pay as you go ("šPAYG?) withholding tax on salary and wages and now includes superannuation guarantee charge ("šSGC?) 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.

Morning tax club tax update

Author(s): Arron Dickens
Materials from this session:

Director's penalties and liabilities

Author(s): Chris Wilkinson
Materials from this session:

Details

  • Published On:4 Mar 2014
  • Took place at:National Australia Bank, Sydney

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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