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New Director Liability – Unpaid GST


From 1 April 2020, a director of a company can become personally liable for unpaid GST in certain circumstances under the Director Penalty Notice (DPN) regime. Directors can already be personally liable for unpaid PAYG Withholding and Superannuation Guarantee Charges under the DPN scheme. The ATO is responsible for issuing and enforcing the DPNs.

If you have unpaid GST, you may become personally liable for the net GST unless the company is placed into voluntary administration or liquidation by the GST payment due date. New directors have 30 days from the day that they are appointed to take necessary action (placing the company into voluntary administration or liquidation) to avoid becoming personally liable.

You can read more about Director Penalty Notices here.