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108085
Individual Podcasts

Director Penalty Notices - If the Company Can’t Pay the Directors May Have To

It's no secret that the ATO is ramping up its debt recovery processes and one tool they are increasingly relying on is the issuing of the director penalty notice (DPN). This session looks into when the ATO can take this course of action and the implications for the recipient, incl
PRESENTED BY Prudence Barker Barrister - Victorian Bar , Melbourne

Date/Time

About the Podcast

It's no secret that the ATO is ramping up its debt recovery processes and one tool they are increasingly relying on is the issuing of the director penalty notice (DPN). This session looks into when the ATO can take this course of action and the implications for the recipient, including:

  • The two types of DPNs and when the ATO can issue them.
  • How lodgement status of certain ATO documents impacts on a director's exposure to company debts
  • Action to take if in receipt of a warning that a DPN is pending or has already issued
  • Can the DPN problem be solved by
    • restructuring a company?
    • appointing a voluntary administrator or liquidator?
  • How is liability apportioned between directors, whether:
    • recently appointed or recently resigned
    • active or non-participatory
  • What methods does the ATO use to recover company liabilities from directors issued with a DPN?
  • Are there any defences a director can put forward to be relieved of a DPN liability? (DC of T v Heinrich [2024] QSC 51)
  • Tips to avoid DPNs being issued

Presented By

Prudence Barker
Barrister, Victorian Bar Melbourne, Vic.

Prudence is a commercial barrister with a particular experience and specialisation in taxation law. With her business background, Prudence brings a combination of a sound commercial foundation and a practical understanding of taxation and commercial law. 

Specialising in taxation and commercial law, Prudence has experience in state taxes including land tax and payroll tax, and Federal tax matters relating to liquidations, capital gains tax, complex trust structures, Part IVA and GST. She has appeared in bankruptcy matters and general contract law matters in the Courts and Tribunals. 

CPD Information

31 minutes 

0.5 CPD hours/units/points

WA Lawyers – TEN is unable to verify that you have earned CPD for this product as we cannot verify that you have listened to the podcast which is a requirement of the LPBWA.  TEN is an accredited provider.

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