Mark Clifton

The ATO is using the director penalty regime at an unprecedented rate to make directors personally liable for the full value of the company’s unremitted PAYG, net GST and superannuation guarantee charge (SGC) amounts. The ATO has committed to a “firmer action” policy for dealing with taxpayers who have overdue PAYG, GST and SGC payments owing and don’t engage with the ATO.

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With a tightening market for capital, the 'safe harbour' protections may be critical for Australian startups and scaleups who are unsure if they can raise more capital within their current cash runway or who need to raise through debt securities like convertible notes. Relying on 'safe harbour' shouldn't be seen as an admission of failure or a point of no return, but as a means to better ride out the storm.