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A Director Penalty Notice (DPN) cannot be placed on hold or paused once issued. However, the ATO may delay enforcement if directors actively engage, negotiate, or demonstrate intent to resolve the debt. Acting within the 21-day window is critical, as liability becomes...
Former directors can still be liable for penalties if the underlying debt or misconduct occurred during their tenure. Resignation does not remove responsibility for unpaid taxes, insolvent trading, or breaches of duty. Liability depends on timing, not title, and...
You can set up a payment plan for a Director Penalty Notice, but it doesn’t remove personal liability—especially for lockdown DPNs. The ATO applies rules, including upfront payments, direct debit, and full financial disclosure. Acting early, staying compliant, and...
A Director Penalty Notice (DPN) is an enforcement notice issued by the Australian Taxation Office that can make directors personally liable for unpaid company tax debts, including PAYG and superannuation. Directors have 21 calendar days from the notice date to take...