arbiter
JournalsPricingAccount

The ATO's director penalty notice powers

Arthur Athanasiou

Taxation in Australia2019article
ABDC C
Weight
0.26

What the paper says

The ATO's enhanced debt collection powers against directors and other third parties seem to be continually expanding, but the fundamental touchpoint remains the director penalty notification mechanism, which has developed a very substantial body of law. Government announcements that want to press errant directors to pay a widening field of withheld amounts seem to be happening on a regular basis. When coupled with the parliamentary inertia that happens with minority governments, the passing of such proposed legislation with amendments is both intermittent and usually unannounced. This process seems to lead to a state of confusion and an inability to properly interpret the DPN rules. In this article, the authors review the DPN rules and consider imminent legislative changes. They also look at how individuals other than directors might become liable under the DPN rules, and the ATO's take on the liability that applies to new directors.

Cite this paper

@article{arthur2019,
  title        = {{The ATO's director penalty notice powers}},
  author       = {Arthur Athanasiou},
  journal      = {Taxation in Australia},
  year         = {2019},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

The ATO's director penalty notice powers

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.26

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.