Danielle Green

The Australian Taxation Office (ATO) has released their corporate plan for 2025-26. The plan covers the periods of 2025-26 to 2028-29 and sets out how the ATO will meet their commitments. Our article covers the key activities and priority areas that relate to B2B credit management including strengthened debt collection.

One of the collection tools used by the Australian Taxation Office (ATO) is to issue a Director Penalty Notice (DPN). The goal is to recover overdue business tax debt personally from current or former company directors. Once a non-lockdown DPN is issued, a director has 21 days to act before they become personally liable. Options typically are to pay the debt or appoint an insolvency or restructuring practitioner. This short timeframe often leads to insolvencies or small business restructuring seemingly coming ‘out of the blue’ to creditors. In this article we cover what a DPN is, ATO DPN rates, what does a DPN mean for creditors and risk management strategies (including accessing vital ATO business tax default data).

The Australian Securities & Investments Commission (ASIC) have released their ‘Review of small business restructuring process: 2022–24’. The review was designed to examine this insolvency regime to see if it is delivering on its objective to reduce the complexity and costs involved in insolvency processes to help small businesses to survive. Here Access Intell summarises the key statistics relevant to creditors.

A customer going into liquidation is devastating, but an additional concern for creditors is an unfair preference claim. You’ve done a great job collecting money owed, but now the liquidator is looking to claw that money back. Using the PPSR wisely can provide a powerful defence. This article explains what a preferential payment is, how PPSR can protect your business from an unfair preference claim and best practices for creditors.

Small Business Restructuring (SBR) is a lower-cost, faster insolvency option designed to help companies survive financial difficulties. They are increasing exponentially and are expected to continue to grow, now sitting at 22% of all corporate insolvencies. SBR presents unique challenges for creditors. Our guide covers what this process is, how the ATO relates, what it means for creditors and how it affects PPSR.

The Australian Financial Security Authority (AFSA) recently released its ‘State of Personal Property Securities System’ Report for 2023-24. The report focuses on the current state of the PPSR, regulatory priorities, and future directions. The report underscores the PPSR's critical role in supporting Australia's $3.6 trillion credit system by enabling creditors to protect security interests and empowering informed decision making. The PPSR holds registrations with a potential economic value of $450 billion, which is approximately 20% of Australian GDP*. Access Intell has distilled the report into key learnings for credit managers. Read on to learn how the PPSR is performing, market trends, AFSA’s future focus, and the importance of registering.

The Australian Taxation Office (ATO) Disclosure of Business Debts legislation provides tax default information that is vital to assessing creditworthiness. In this article Access Intell explains what tax default information is, why it’s important to know when extending trade credit, how director penalty notices (DPNs) relate, and where to access this information to proactively manage your business’s financial risk. With over 36,000 business tax debts disclosed in the 2023-24 financial year, businesses can’t afford to miss this critical information.

The Australian Taxation Office (ATO) recently released their latest annual report. Access Intell has distilled all 328 pages into insights specific to credit risk management. Read on to learn how the ATO’s activities (including their return to business-as-usual debt collection and the adoption of a firmer posture towards debt repayment) has and will continue to impact credit risk management.

Access Intell is pleased to continue our support of the Australian Institute of Credit Management (AICM) by becoming a Partner for the Queensland Division. This sponsorship is part of our ongoing commitment to supporting and advancing innovative credit management.