ABN Business Bulletin (September 2025)
September 30, 2025
Bulletin Contents
Small business owners have an unenviable task in keeping up with legislation and their obligations.
Maximum Business Solutions can help. Here are two important subjects:
- Super For Contractors: Are You getting It Right?
- Director Penalty notices: What every Company director Needs To Know
Bulletin Summary
This edition of the Business Bulletin focuses on key compliance issues for small business owners, particularly around superannuation obligations and director responsibilities. It highlights that businesses may be required to pay superannuation for independent contractors if they are primarily paid for their labour and perform the work themselves. Even if contractors have an ABN and invoice the business, super may still apply. Failing to meet these obligations can result in penalties and director liability.
The bulletin also explains the risks associated with Director Penalty Notices (DPNs) issued by the ATO. These notices make company directors personally liable for unpaid PAYG withholding, superannuation guarantee charges, and GST. There are two types of DPNs: non-lockdown (which allows 21 days to act) and lockdown (which imposes immediate liability if lodgements are late). Directors are urged to act quickly if they receive a DPN and to maintain timely lodgements to avoid personal risk.
Finally, the bulletin warns of a surge in ATO impersonation scams. Business owners are advised to stay vigilant, avoid clicking suspicious links, and never share sensitive information like MyGov or ATO login details. Bookkeepers can assist in identifying scams and ensuring compliance with ATO obligations.
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