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| Companies with Unpaid Tax Debts |
| The Australian Taxation Office is becoming much more aggressive in collecting tax compared to the period 1st July 2000 to 30th June 2002. |
The 1st July 2000 saw the introduction of A New Tax System in Australia. The new tax system introduced the GST but also brought many changes to the non-GST taxation system.
The major thrust of the Australian Taxation Office (ATO) since 1st July 2000 has been education. The ATO devoted considerable resources in assisting taxpayers and taxation advisers understand, and become familiar with, the operation of the new system. Enforcement deliberately took a back seat to education during this implementation phase.
However, this situation is now reversed. Following 1st July 2002, the ATO has gone from education mode to enforcement mode and the ATO?s resources for enforcement have been boosted considerably. This all means greater emphasis on enforcement.
Directors Penalty Notices (DPN) are one of the ATO?s primary and most effective tools in the recovery of certain outstanding taxes. The ATO can use DPNs for recovery of outstanding PAYG remittances (which incorporates the PAYE, PPS and other withholding taxes of the previous system).
DPNs were used extensively in the 1990s by the ATO until the validity of a DPN was challenged successfully in court in 1997. However, the features of that particular DPN, which caused it to be declared invalid by the Supreme Court of NSW (and the NSW Court of Appeal in 1998), have been rectified and the validity of DPNs has since been upheld by the High Court.
We can confirm that it is ATO policy to issue DPNs as a matter of course in the recovery of outstanding PAYG taxes. The affect of Penalty Notices is to impose personal liability on the directors for certain tax liabilities of the company.
Swift action is vital to prevent personal liability.
22nd-October-2003 |
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