ARTICLE · 22 SEPTEMBER 2022

Update: Director Penalty Notices (DPNs)

BRI Ferrier

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Directors are responsible for ensuring that the company tax and super obligations are reported and paid on time.

AustraliaTax

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The ATO is now issuing out over 200 Director Penalty Notices (DPN) each day and accordingly it is time for a quick refresher course.

What are DPNs?

Company directors are responsible for ensuring that the company's tax and super obligations, including pay as you go withholding (PAYGW), GST and super guarantee charge (SGC), are reported and paid on time.

Where a company does not pay certain liabilities by the due date, the ATO can recover these amounts from a director personally as a current or former company director once a director penalty notice (DPN) is issued.

DPNs outline the unpaid amounts and remission options available. The ATO can recover the amounts by:

issuing garnishee notices;

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