Assess a director penalty notice and act within the 21 days
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- From the notice, the company’s ATO account statements and lodgment history, record the posting date and the 21-day deadline, list the liabilities (PAYG withholding, super guarantee charge) and periods covered, mark which were reported on time and which were not, and set out the options the notice states.
- What the lawyer must review
- The lawyer confirms the posting date and deadline independently, decides which option is available and in the director’s interest (payment, administration, restructuring, liquidation, or a defence), advises on personal exposure, and acts before the deadline.
- Written for / version
- US
Open a jurisdiction version of this task to see which instruments apply: US
Who does what
| Role | What they do |
|---|---|
| Assistance | From the notice, the company’s ATO account statements and lodgment history, record the posting date and the 21-day deadline, list the liabilities (PAYG withholding, super guarantee charge) and periods covered, mark which were reported on time and which were not, and set out the options the notice states. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Confirm client tax file numbers, ATO correspondence and financial records go only into a tool approved for client tax data, and that privileged advice is not uploaded where privilege could be lost.
- Calculate the 21 days from the posting date by hand.
- Check each liability and period against the ATO account statements.
- Confirm the director’s instructions on the option chosen in writing.
Forms and precedents for this task
| Form or precedent | Kind | AI use | Summary |
|---|---|---|---|
| Director penalty notice: 21-day remission checklist | Checklist | AI use Yellow | A checklist for the 21 days after a director penalty notice, and for whether the penalty can be remitted only by payment, using the Australian Taxation Office director-penalty page. |
Signed-in accounts can read the full text of each one. All precedents.
Sources
- ATO, Director penalties · 2026-10-18
These are suggested working checks. Confirm the required checking with the responsible lawyer before work starts; the checking approach does not establish permission to use AI.