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- Payday Super and director penalty notices, understanding the changes
Payday Super and director penalty notices, understanding the changes

Matthew Jess of Worrells explains that Australia’s new Payday Super regime increases directors’ personal exposure for unpaid superannuation by creating payday-by-payday liability and allowing penalties to lock down as early as an ATO assessment, making timely voluntary disclosure statements and prompt action within the 21-day DPN window critical to preserving remission options.