Procedure For Issuing A Director Penalty Notice, And Procedure For Invalidating Or Withdrawing A Director Penalty Notice Or Statutory Demand, In February And March 2023.

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This operational guidance document outlines ATO procedures for issuing, invalidating, and withdrawing director penalty notices (DPNs) for unpaid PAYG withholding, GST, and superannuation guarantee liabilities as of February-March 2023. DPNs apply only to companies or trusts/partnerships with corporate trustees, with specified exemptions including newly appointed directors within 30 days, former directors for post-resignation periods, and Aboriginal and Torres Strait Islander corporations. The guidance details liability determination rules—notably that directors who resign before the last day of a reporting quarter are not liable for SG charges, and GST DPN legislation from April 2020 enables the ATO to estimate GST obligations without complete payment details. Internal case management procedures require checks across company and director profiles, with escalation protocols for LAP Solutions, Management, and Management Resolutions cases. The document reflects multiple procedural updates made in January