The director penalty regime ensures that directors are personally liable for certain debts of the company if
the debts are not actively managed. The liability applies to both current and former directors.
To recover this debt, the ATO will issue a director penalty notice to the individual directors. The ATO can then take action to recover the
unpaid amount, including:
These letters are a warning shot and should not be ignored.
IN SOME CASES
In some cases it is possible for the penalty to be remitted but this depends on when the PAYG, GST or SGC amounts are reported to the ATO. For example, in some cases the penalty can be remitted if an administrator or small business restructuring practitioner is appointed to the company, or the company begins to be wound up. However, this is normally only possible for PAYG and GST amounts if they are reported to the ATO within 3 months of the due date. For SGC amounts this is only possible if the unpaid amount is reported by the due date of the SGC statement.
If the unpaid amounts are not reported to the ATO by the relevant deadline then the only way for the penalty to be remitted is for the debt to be paid in full. Winding up the company at this stage will not make the liability of the directors go away.
If you have received a warning letter from the ATO or a director penalty notice then please contact us immediately.
After overwhelming demand and sold-out sessions in Perth, Brisbane, Sydney, Melbourne and Mornington in 2025, we’re inviting expressions of interest for 2026. If you missed out earlier or are ready to dive into hands-on automation training, we’re considering additional sessions in various locations across Australia in 2026.
Excellence in Inclusivity and Accessibility recognises businesses for their leadership in creating welcoming, inclusive spaces and ensuring accessibility for all. In this episode, the award-winnings share how inclusion isn’t just the right thing to do - it’s a smart business move.
The Local Community Connection Award recognises businesses with a commitment to strengthening the Mornington Peninsula community through networks, partnerships and social contributions. This episode features the award-winners as they share practical strategies, proven approaches, and inspiring stories that show how community connection isn’t just good for people - it’s sound business practice.
LIVE 2-DAY COURSE - MELBOURNE CBD
15 & 16 December 2025
Join SkyBots’ 2-day Workshop with automation expert Daryl Aw to revolutionise your workflow using Power Automate, UiPath, VBA,
and cutting-edge AI tools like Copilot and ChatGPT. Tailored for accounting and finance
professionals, bookkeepers and small business owners, this hands-on training will teach you to automate repetitive tasks, generate and
optimise VBA scripts, and deploy robust automation solutions independently.
LIVE 2-DAY COURSE - SYDNEY
11 & 12 December 2025
Join SkyBots’ 2-day Workshop with automation expert Daryl Aw to revolutionise your workflow using Power Automate, UiPath, VBA,
and cutting-edge AI tools like Copilot and ChatGPT. Tailored for accounting and finance
professionals, bookkeepers and small business owners, this hands-on training will teach you to automate repetitive tasks, generate and
optimise VBA scripts, and deploy robust automation solutions independently.
With more Australians living well into their 80s and beyond, managing your longevity risk is more important than ever. Learn how income products like annuities can support your lifestyle for the long haul – no matter how long your retirement lasts.
Retirement isn’t one-size-fits-all. We examine the three stages of retirement – and how each one affects your spending, planning and financial wellbeing.
Understanding the 3 stages of retirement and what they mean for your money, and how to future proof your retirement income.
LIVE 2-DAY COURSE - ADELAIDE CBD
8 & 9 December 2025
Join SkyBots’ 2-day Workshop with automation expert Daryl Aw to revolutionise your workflow using Power Automate, UiPath, VBA,
and cutting-edge AI tools like Copilot and ChatGPT. Tailored for accounting and finance
professionals, bookkeepers and small business owners, this hands-on training will teach you to automate repetitive tasks, generate and
optimise VBA scripts, and deploy robust automation solutions independently.
Excellence in Inclusivity and Accessibility recognises businesses for their leadership in creating welcoming, inclusive spaces and ensuring accessibility for all. In this episode, the award-winnings share how inclusion isn’t just the right thing to do - it’s a smart business move.
The Local Community Connection Award recognises businesses with a commitment to strengthening the Mornington Peninsula community through networks, partnerships and social contributions. This episode features the award-winners as they share practical strategies, proven approaches, and inspiring stories that show how community connection isn’t just good for people - it’s sound business practice.
