Cautionary tales for administrators in VA and organisational directors in meeting tax obligations !
These matters are considered in the ACPNS Legal Case Notes Series: 2025-132 Macpherson v Warringah Bowling Club Ltd, in the matter of Warringah Bowling Club Ltd (Administrators Appointed), a note written by Emeritus Professor Myles McGregor-Lowndes.
The note explains the Australian Tax Office’s communication with nonprofit organisations and the consequences of an entity failing to keep the ATO informed of its authorised representative. Professor Kerrie Sadiq’s commentary on the article explains that while the case is a win for the bowling club, it serves as a broad reminder of the consequences for directors where a company fails to pay outstanding tax liabilities, resulting in director penalty notices.
Read the full note and commentary here.