The 30 November deadline for obtaining a Director Identification Number is almost upon us so it is gratifying to note that, essentially, ceased directors will now be excluded from the requirement provided that they have ceased all directorships prior to 1 December 2022. The draft rules, just released by the ATO, will probably not be law by then but they will be retrospective so can be relied upon now.
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Access to relevant information and efficient time usage are two of a planner’s greatest challenges. Our SMSF...