澳洲税务局欠税处理

公司欠澳洲税务局税款,董事该怎么办?

审阅:Patrick Loi,Greengate Advisory 董事总经理兼注册清算人 · 最后审阅:2026年9月18日

公司欠ATO税款?在收到董事罚款通知前行动,选择最多。注册清算师可用普通话、粤语为您免费、保密评估。如需普通话沟通,请联系 Alva Zeng 或 Mia Li。

公司欠ATO税款时,可以全额付清、申请分期付款、进行重组或清盘。在ATO发出董事罚款通知前行动,可保留最多选择。

公司欠税拖得越久,可选的解决方案就越少。我们的注册清算人可用普通话或粤语,帮助中小企业董事了解目前的处境、ATO下一步可能采取的行动,以及哪种方案最适合:分期付款、公司重组或有序清盘。

ATO可能采取的行动

  • 董事罚款通知(DPN): 董事可能需要对公司未缴的PAYG预扣税、GST及养老金保障费(SGC)承担个人责任。
  • 扣押通知(Garnishee): ATO可直接从公司银行账户等处扣款。
  • 信用报告: 若超过90天的欠税达10万澳元以上且未与ATO沟通,ATO可在提前28天书面通知后向信用机构披露。
  • 估算税款: 未按时申报时,ATO可估算欠税金额,董事罚款亦可适用于估算金额。

可选方案

  • 分期付款(可联系ATO商定,利息继续计算;若业务难以持续,则较难达成)
  • 小企业重组 SBR(总负债不超过100万澳元、员工应得款项已付清、税务申报已完成;董事保留经营权)
  • 自愿管理(由独立管理人接管,债权人决定公司前途)
  • 清算(业务无法继续时有序清盘)

ATO分期付款

许多企业可联系ATO就较小金额的欠税安排分期付款;金额较大则需与ATO协商。ATO通常要求税务申报已完成、付款计划切实可行。未付余额持续计息,错过一期付款可能导致ATO采取更严厉行动。分期付款不能免除已发出的董事罚款。

ATO扣押通知

扣押通知要求银行或欠公司款项的客户直接将款项付给ATO。它可能在几乎没有预警的情况下发出,导致公司无法支付工资和货款。收到后请立即咨询。

为什么要尽早处理

BAS或SGC申报逾期超过3个月,DPN只能全额付清;自2025年7月1日起,欠税一般利息(GIC)不再可扣税;自2026年7月1日起,养老金须更贴近发薪日缴付。

我们如何提供帮助

  • 以您熟悉的语言进行首次保密沟通。我们会审阅ATO账单、申报状况及您收到的任何通知。
  • 书面列出各项方案。说明每条路径对公司及您个人意味着什么。
  • 在期限内行动。如需正式委任,我们可担任管理人、重组从业人员或清算人。

常见问题

ATO会减免公司欠税吗? 很少。ATO可能减免部分利息和罚款,但一般不会注销公司欠税。经债权人(包括ATO)接受的重组计划可降低公司应付金额。

ATO会把欠税报给信用机构吗? 可能会——若超过90天的欠税达10万澳元以上且未与ATO沟通,会先提前28天书面通知。

该找会计师还是清算人? 申报和分期付款可先找会计师;当欠税超出公司现金流承受能力,或已收到DPN、扣押通知时,请咨询注册清算人。

案例:悉尼一家家族制造企业欠ATO约250万澳元,通过自愿管理和公司安排契约完成重组。阅读案例

公司欠税但仍希望继续经营?了解小企业重组(SBR)如何让符合条件的公司与债权人达成还款计划。

用普通话或粤语与注册清算人保密沟通

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本页为一般性资讯,并非针对您个人情况的建议。

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Their approach was practical, and straightforward, translating complex challenges into clear, actionable strategies while maintaining transparent, steady communication and support throughout the process of restructuring our business. They worked closely with us to implement meaningful changes—from cost optimization to operational improvements—ensuring real, measurable results. The end outcome is a stronger, more resilient business with improved financial stability and a clear path forward. Thank you to John Chand and the team.
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We went through significant financial difficulties following COVID, especially during our shop renovation due to miscalculations and unexpected rising costs. This left us facing a substantial tax debt. John Chan at Greengate Advisory was incredibly helpful and professional throughout the entire process. His guidance and support gave us clarity and confidence during a very stressful time. Thanks to Greengate Advisory, we were able to navigate our situation and move forward with a much more stable outlook. I highly recommend their services to anyone facing similar challenges. Thank you John and Samantha for helping us get through this difficult time!
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