ARTICLE · 04 JUNE 2019

Director penalty notice change to superannuation rules

Worrells

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New requirement that directors must report their superannuation within 28 days instead of 3 months from the end of each quarter.

AustraliaEmployment and HR

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It's all in the timing.

From 1 April 2019, one aspect of the Director Penalty Notice (DPN) regime was amended regarding the reporting date for superannuation.

Previously, the DPN regime said that directors must report their superannuation within three months from the end of each quarter. This timing applied to either reporting and paying or just reporting the superannuation amount. The relevance of this distinction applies to whether directors would either receive a non-lockdown DPN or a lockdown DPN from the Australian Taxation Office (ATO) to ensure directors are legally responsible and liable for their company to meet its PAYG withholding and superannuation guarantee charge (SGC) obligations.

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