As an insolvency practitioner, I occasionally see the impact that shadow and de facto directors can have on companies. These individuals, who are not formally

Section 461(k) of the Corporations Act 2001 (Cth) is a discretionary power of the court to order the winding up of a company if it

How proceeds work in relation to PPSR PMSI registrations A purchase money security interest (PMSI) is a special type of security interest in personal property

A refresher for accountants With the ATO ramping up small business debt collections at the moment, it is quite likely that your clients who are

How Superannuation Guarantee Charge (SGC) Statements Work for Directors As a director, you have a legal obligation to ensure that your company meets its superannuation

The ATO is doubling down on its debt recovery efforts, with a focus on aged, high-value debts. This is in response to the growing collectable

Section 444GA of the Corporations Act 2001 (Cth) (Corporations Act) allows a deed administrator of a company in administration to seek leave of the Court

The Australian Taxation Office (ATO) has ramped up its enforcement action against small businesses with unpaid tax debts. In the first seven months of 2023,

The Australian Taxation Office (ATO) has announced a tax penalty amnesty for small businesses that have fallen behind on their tax returns. The amnesty will