ATO — Director Penalty Notice (DPN) Response
Form number: DPN
A DPN makes a director personally liable for the company's unpaid PAYG withholding, GST and SGC (Superannuation Guarantee Charge). Two types: a "non-lockdown" DPN that can be defeated by appointing an administrator/liquidator within 21 days, and a "lockdown" DPN where the only way out is full payment.
Official source
ato.gov.auRelated topics
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