The Australian Taxation Office warned that it will send letters to directors of companies that have unpaid super guarantee amounts. The letter explains the director's obligations and personal risk in relation to their company's super guarantee debt. It encourages directors to ensure their company addresses the outstanding super guarantee debt either by paying it immediately or by establishing an agreed payment plan. The letter follows changes that were made on 1 July 2012 to the tax and superannuation laws to reduce the scope for companies avoiding super guarantee liabilities.