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The Hidden Risk: Insolvent Trading for Directors

Posted on July 22, 2025 by Suresh Rajani

It starts quietly. A few late payments. A tax bill you push back. Maybe you’re waiting on one big client to pay before everything balances out. But while you’re focused on keeping the business afloat, the law is watching you.

 As a company director, you’re legally responsible for making sure your business doesn’t trade while insolvent i.e. when it can’t pay its debts as they fall due.

 The danger? It often creeps in quietly. Poor cashflow, ongoing losses, or trouble getting finance are all early warning signs that many directors overlook until it’s too late.

 What’s at Stake?

  • Big fines
  • Personal liability – You could be held personally responsible for company debts.
  • Criminal charges – Reckless or dishonest trading could lead to jail time.

 Indicators of Financial Trouble

  • Poor cash flow – Struggling to cover day-to-day expenses.
  • Ongoing losses – Consistent trading losses with no clear recovery plan.
  • Issues obtaining finance – Difficulty renewing loans or getting credit.
  • Overdue payments – ATO, superannuation, or suppliers not being paid on time.
  • Unreliable financials – Delayed or inaccurate records make it harder to see the full picture.

 How to Protect Yourself

  • Know your numbers – Stay on top of cash flow, debt levels, and obligations.
  • Act early – The sooner you intervene, the more options you’ll have.
  • Get expert advice – Don’t try to handle insolvency risk alone.
  • Keep clear records – Document your decisions and turnaround steps.

 Safe Harbour Protection

If you’re actively working on a plan to fix the situation and continue to meet employee and tax obligations, you may be protected from personal liability under “safe harbour” provisions. But it only applies if you act before the company becomes formally insolvent.

Know the signs. Get advice early. Act early and don’t wait to be told that you’ve crossed the line.

By Suresh Rajani

Category: NEXT ZERO

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