As you are already aware, the deadline for directors of Australian companies has now passed. The initial deadline was the 30 November 2022. The ATO extended this deadline to 14 December 2022.
The ATO Small Business newsroom announced yesterday that after the end of the extension period, the ATO
will take a reasonable approach with directors who are trying to do the right thing. After 14 December 2022, penalties may apply for directors who have deliberately not met their obligations.
For more ATO information on missed Director ID refer to the link below:
Missed director ID – ATO Announcement
If you need assistance on creating your Director ID please contact us for support and guidance