3 December 2022

What the 30 November 2022 deadline for Director ID applications means for resigned company directors

Company directors who recently resigned before 30 November 2022, will not be required to apply for a Director ID.
Australia Corporate/Commercial Law
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Further to our recent FAQ on applying for a Director identification number (Director ID), the Australian Tax Office has announced important changes for resigned company directors.

Previously, if you were a director or an alternate director on or before 31 October 2022, you needed to apply for a Director ID even if you had resigned from your position.

However, the Commissioner of Taxation has released draft legislative instrument ABRS 2022/D1, which states that individuals who were directors of companies before 31 October 2021 but resigned before 30 November 2022 will not be required to apply for a Director ID. The draft legislative instrument will take effect on 1 December 2022. The consultation period for the draft legislative instrument is open until 9 December 2022. We will provide an update once it has been published by the ATO.

Therefore, all existing directors who continue as a director after 30 November 2022, must have applied for a Director ID before 30 November 2022.

All individuals planning to become directors on or after 1 December 2022 will be required to apply for a Director ID.

Directors who have not applied for a Director ID within this timeframe will face substantial fines ($1.1 million in civil penalties - and criminal penalties, which are outlined in our FAQ).

What if you cannot apply before 30 November 2022?

For most people residing in Australia, obtaining a Director ID is reasonably quick and simple.

However, for Australian residents without a MyGovID or foreign residents (in particular from non-English speaking countries), the process may take several days or months, as additional steps are required (such as providing certified copies and certified translations into English of the required documents).

All directors who:

  • do not currently have a Director ID should take steps immediately to apply for a Director ID before 30 November 2022
  • do not or cannot lodge a Director ID application with the ABRS by 30 November 2022, should take immediate steps to resign or be removed from office by that date.

How can we help?

We can advise you on how to resign, or remove directors or alternate directors from companies before 30 November 2022.

Carl Hinze (a fluent Mandarin speaker) and Jeanne Vallade (a native French speaker) frequently assist clients with their investments and advise on incorporation and governance requirements and processes for Australian and foreign boards of directors, including Director ID applications.

This publication does not deal with every important topic or change in law and is not intended to be relied upon as a substitute for legal or other advice that may be relevant to the reader's specific circumstances. If you have found this publication of interest and would like to know more or wish to obtain legal advice relevant to your circumstances please contact one of the named individuals listed.

3 December 2022

What the 30 November 2022 deadline for Director ID applications means for resigned company directors

Australia Corporate/Commercial Law


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