Director and ATO issues
ATO debt and Director Penalty Notice.
Company tax debt and a director’s personal exposure must be assessed together—but not confused as the same problem.
The useful first step is to establish the liabilities, reporting history, notice deadline, present viability and the options that remain available to both the company and the director.
The immediate distinction
The company debt, the notice and the director’s position each require an answer.
A payment arrangement may help a viable company manage collection. It does not establish whether the company is solvent, whether a director penalty can be remitted, or whether the director needs separate legal or personal insolvency advice.
Read the practical guideWhat the first review checks
Deadline first. Then position, viability and fit.
- 01
Notice and time
The complete notice, when it was given, the address used and every enforcement deadline.
- 02
Liabilities and lodgments
PAYG withholding, GST and SGC periods, account balances, statement dates, payments and amendments.
- 03
Company viability
Whether current trading can meet current obligations and support any arrangement or restructuring proposal.
- 04
Director exposure
Personal assets, guarantees, other directors, available evidence and the need for separate legal, tax or personal insolvency advice.
Company pathways
The process must fit the current business—not just the ATO balance.
Important
A corporate appointment is not a promised personal remedy.
The precise effect of a DPN depends on the legislation, the liability type, reporting history, notice timing and evidence. Legal and tax issues may sit outside the insolvency practitioner’s role and require separately retained advice.
This page is general information only and does not replace advice on a notice or specific deadline.
Start the conversation
Start with the notice, the dates and the current position.
Do not send sensitive documents through the initial enquiry. A brief outline and any immediate deadline are enough.
Discuss a matter