In certain circumstances, company directors can be personally liable for the amount of any employee superannuation entitlements owed to the company’s employees. As a consequence of amendments relating to the Director Penalty Notice (“DPN”) regime made pursuant to the Treasury Laws Amendment (2018 Measures No. 4) Bill 2018 (Cth) (the “Bill”), which received royal assent … Continue reading Director Liability for Unpaid Employee Superannuation Entitlements