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Director check
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Resolv Clarity • Director check

Could your company's tax debt become yours?

The law can make a company director personally liable for the company's unpaid PAYG withholding, GST and superannuation. The ATO recovers it with a director penalty notice, and once one arrives the clock is short. This check reads your company's own ATO records and shows how much could fall on you personally, how much of it is locked down, and which way it is heading.

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Check your position

Check your position from your ATO records

Choose your company's ATO account exports as CSV files. Your accountant can download them for you, or you can export them yourself from the ATO's Online services for business. Download them fresh and choose them here without opening them in Excel first.

How to get these files from the ATO
  • Activity statement account. In Online services for business, select Accounts and payments, then Accounts summary. Select the activity statement account's name. Use Filter to choose a date range going back at least five years, then select Download and choose CSV. Use a date range rather than the income tax year filter; the ATO notes download does not work with that filter.
  • Superannuation guarantee account. Select Accounts and payments, then Super guarantee accounts, and the account name. Filter by date range, then use Print friendly version to save it as CSV.
  • Single Touch Payroll reports. These come from your payroll software, as a report of each pay event with the date it was reported.
  • Or ask your accountant. They can download the same account records for you.

Menu names from the ATO's Online services for business user guide, Accounts and payments (last updated 26 June 2026).

Loads the records of a made up company, so you can see what the check shows before using your own.
Activity statement account required

The transactions on the company's activity statement account. Shows every BAS lodged, what was paid and what is still owed.

Superannuation guarantee account strongly recommended

Unpaid super is where locked down penalties most often sit. Without it, super is not assessed.

Single Touch Payroll reports optional

Can show withholding was reported on time even where a BAS was late.

    Talk it through

    Talk to us before the ATO sets the timetable

    Every director's position is different, and the right next step depends on the company as much as the numbers. We'll walk you through your options in plain English. No obligation.

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    This page gives general information to help you understand your position. It is not legal or financial advice. Figures from your records are an estimate built on the ATO's published approach to allocating payments, and the ATO's own records may differ. Nothing you choose on this page is uploaded or kept.