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  • As a director

    You are responsible for making sure the company meets its PAYG withholding, net GST and SGC obligations.

    If your company fails to meet a PAYG withholding, net GST or SGC liability in full by the due date, you will become personally liable for director penalties equal to the unpaid amounts.

    To avoid director penalties, take steps to have the company lodge and pay its:

    • PAYG withholding to us by the due date
    • Net GST (inclusive of LCT and WET) to us by the due date;
    • super guarantee (SG) to employees' super funds by the due date or, if that doesn't occur, lodge a super guarantee statement and pay the resulting SGC liability to us.

    See also:

      Last modified: 06 May 2021QC 44005