Restructure Partners

Director Penalty Notice Advice
for Australian Directors

Confidential support for directors facing ATO pressure, DPNs, and cash-flow distress.

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Act Within 21 Days to Protect Yourself from Personal Liability

Not affiliated with the Australian Taxation Office. Information is general and not legal/financial advice.

ASIC Registered Liquidator

Appointments coordinated with ASIC-registered professionals

ASIC Registered SBR Practitioner

Small Business Restructuring where eligibility criteria are met

Australia-Wide Support

Support available across all Australian states and territories

Confidential Handling

All enquiries handled discreetly and professionally

Trusted. Request a confidential call-back.

We’ll respond during business hours. After hours, your enquiry is captured for follow-up.

How we help

Select the area most relevant to your situation.

Small Business Restructuring (SBR)

A formal pathway designed to help viable businesses restructure debts while continuing to trade, where eligible.

Guidance coordinated with appropriately registered practitioners.

Director Penalty Notice (DPN)

If you’ve received a DPN, timeframes can be strict. We help you understand obligations and available options.

Guidance coordinated with appropriately registered practitioners.

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ATO Tax Debt & Payment Arrangements

Guidance on practical steps, documentation preparation, and pathways that may apply to ATO tax debt issues.

Guidance coordinated with appropriately registered practitioners.

What happens after you enquire

Brief confidential discussion

(your situation + urgency)

Qualification & triage

(company type, debt size, issue type)

Options explained

(pathways, documentation, likely next steps)

Next action

(handover to the appropriate practitioner)

We provide general information and coordinate referrals to appropriately qualified professionals.

Clarity when the stakes are high

Financial distress can escalate quickly—especially where director liabilities or ATO enforcement actions apply. Our role is to help you understand the landscape, the decisions in front of you, and the practical steps required to move forward responsibly.

No obligation. Confidential discussion.

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We focus on

  • Confidential handling of enquiries
  • Clear, plain-English explanations
  • Structured next steps
  • Appropriate professional referrals (where required)

No obligation. Confidential discussion.

Understanding Director Penalty Notices

What is a Director Penalty Notice (DPN)?

A Director Penalty Notice (DPN) is a notice issued by the Australian Taxation Office (ATO) that can make company directors personally liable for certain unpaid company tax obligations, including PAYG withholding, GST, and Superannuation Guarantee Charge (SGC). A DPN is issued when these liabilities are not reported and/or paid within the required timeframes under Australian tax law.

Are there time limits once a DPN is issued?

Yes. Strict time limits generally apply once a DPN is issued. The options available to a director may depend on factors such as whether the underlying liabilities were reported on time and the type of DPN issued. Acting promptly is important, as delays may reduce the options available under Australian tax and insolvency law.

What happens after I submit an enquiry?

After you submit an enquiry, a member of our team will review the information provided and contact you to arrange a confidential discussion. This initial conversation is intended to help clarify your situation and outline potential pathways that may be available under Australian tax and insolvency law. No obligation is created by submitting an enquiry.

Below are common questions directors raise after receiving a Director Penalty Notice.

A Director Penalty Notice (DPN) is a notice issued by the Australian Taxation Office (ATO) that can make company directors personally liable for certain unpaid company tax obligations, including PAYG withholding, GST, and Superannuation Guarantee Charge (SGC). A DPN is issued when these liabilities are not reported and/or paid within the required timeframes under Australian tax law.

Yes. Strict time limits generally apply once a DPN is issued. The options available to a director may depend on factors such as whether the underlying liabilities were reported on time and the type of DPN issued. Acting promptly is important, as delays may reduce the options available under Australian tax and insolvency law.

To help us understand your situation, it is useful to have basic information available, such as:

  • The name and structure of the business
  • The nature of the ATO liability (for example, PAYG, GST, or SGC)
  • Approximate amounts owing
  • Whether a Director Penalty Notice or other ATO correspondence has been received

You do not need to have all documents prepared before making an enquiry.

In some circumstances, a business may be able to continue trading while exploring restructuring or debt management options. Whether this is appropriate depends on the specific financial position of the business and the applicable legal framework. Any ongoing trading must be conducted in accordance with Australian insolvency and director duty laws.

The information provided on this website is general in nature and does not constitute legal, financial, or taxation advice. Services are delivered by or in conjunction with appropriately registered professionals, such as Registered Small Business Restructuring Practitioners or Registered Liquidators. Where required, you may be referred to a suitably licensed legal or financial adviser.

After you submit an enquiry, a member of our team will review the information provided and contact you to arrange a confidential discussion. This initial conversation is intended to help clarify your situation and outline potential pathways that may be available under Australian tax and insolvency law. No obligation is created by submitting an enquiry.

Talk to someone confidentially today

If you’re dealing with a DPN, ATO debt, or cash-flow pressure, a short conversation can help clarify your options and next steps.

Confidential. No obligation.