This Document Is A Procedure That Informs ATO Officer On How To Issue A Director Penalty Notice (dpn) And Is Used For All Dpn’s.

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The ATO released an operational procedure guide for issuing Director Penalty Notices (DPNs) to company directors with outstanding PAYG withholding, GST, or Super Guarantee liabilities. The procedure outlines eligibility criteria, exemptions (including newly appointed directors within 30 days, former directors for post-resignation periods, and Aboriginal and Torres Strait Islander corporations), and specific rules for each tax type. It notes that GST DPN legislation commenced April 1, 2020, allowing estimates of GST obligations without complete unpaid details, and covers luxury car tax and wine equalisation tax. For Super Guarantee, DPNs cannot be issued for periods before June 2012, and director liability is locked down based on statement due dates from June 2018 onwards. The procedure includes a special protocol for large PAYG withholding holders, requiring referral to a dedicated working group rather than direct DPN issu