In comments provided to SMSF Adviser, the ATO stated that the “Registrar will take a reasonable approach when enforcing the director ID obligations, reserving most enforcement actions for more egregious cases of non-compliance”.

The ATO also reminded directors that where they are unable to meet the transitional timeframe to apply, they can request an extension of time via a form available on abrs.gov.au.

 It also outlined options for directors experiencing difficulties in applying for their director ID through the digital application process.

“[While] the Australian Business Registry Services (ABRS) website has been optimised for accessibility, ABRS recognises that that some directors may have difficulty applying for their director ID through the digital application process,” the ATO stated.

“These directors are being supported with the option to apply over the phone or by paper.”

Applicants applying by a paper application will need to provide certified identity documents, the ATO explained.

“Applicants applying over the phone will need their identity documents with them during the call to be verified over the phone and will need to answer some questions based on details the ATO knows about them,” it said.

If directors are unable to apply through any of the digital, telephone or paper channels, the ATO advised them to contact ABRS to discuss their situation further.

Earlier this week, the ABRS released a draft legislative instrument to exclude persons who have ceased to hold any role as a ‘director or alternate director acting in that capacity’ (directors) prior to 1 December 2022 from the obligation to apply for a director ID.

“Whilst this legislative instrument remains draft and is subject to final determination, directors who have recently resigned from their director roles are not expected to apply for a director ID,” the ATO stated.

ABRS 2022/D1 sets out changes to the “eligible officer” rules that previously required anyone who was a director immediately prior to 4 April 2021 (when the rule applied), or who became a director between then and 31 October 2021, to obtain an ID number by the end of this month.

Anyone becoming a director after 31 October 2021 was obliged to get an ID number first, so the November 30 deadline does not apply.

The draft legislation now excludes anyone who was a director prior to 31 October 2021 but who resigned on or before the 30 November deadline.