In the complex world of corporate governance, not all directors sit formally at the boardroom table. Some individuals may be exercising director-level influence without realizing they carry the same legal obligations as appointed directors. These are known as de facto directors, and understanding th...

If you are a director or former director of a company and the company does not meet its pay as you go (PAYG) withholding, goods and services tax (GST) or super guarantee charge (SGC) obligations, the Australian Taxation Office (ATO) may recover those amounts from you personally. This means the ATO i...