DPN deadline checker
How much clock do you have left?
The 21 days run from the date printed on the notice, not the day you opened it. Nothing you enter here is stored or sent anywhere.
The two types, and why the difference matters.
A non-lockdown DPN is issued when the company reported its obligations on time but did not pay. You generally have 21 days from the date on the notice, not the day it arrived, to act. Within that window the penalty can be remitted if the company pays the debt or enters a formal process such as small business restructuring, voluntary administration or liquidation.
A lockdown DPN is issued when the company's lodgments were more than three months late. The personal liability has already locked in, and paying the debt is the path that removes it. That makes the surrounding strategy, what to pay, in what order, from what source, the conversation that matters.
Directors often hold both types across different periods at once. The notice needs to be read line by line before anything is decided.
| Non-lockdown DPN | Lockdown DPN | |
|---|---|---|
| When it is issued | Company lodged on time but did not pay | Lodgments were more than 3 months late |
| Your window | 21 days from the date on the notice | Liability has already locked in |
| What removes the penalty | Pay the debt, or appoint an SBR practitioner, administrator or liquidator within the 21 days | Payment of the debt |
| What it covers | Unpaid PAYG withholding, GST and super | Unpaid PAYG withholding, GST and super |
| The right first move | Get the notice read today, every option is live | Strategy on what to pay, in what order, from what source |
What to do in the first 24 hours.
The order of operations matters more here than anywhere else on this site:
- Find the notice and check the issue date. The 21-day clock on a non-lockdown DPN runs from that date, even if the letter sat in a mailbox.
- Do not resign as director expecting it to help. Resignation does not remove liability for existing penalties.
- Do not pay anyone anything large until you have advice. Payments made under pressure can be the wrong payments.
- Get the notice in front of us today. DPN enquiries go to the top of the callback queue, and the assessment flags them automatically.
The mail you have not opened counts too.
The ATO sends DPNs to your address on record with ASIC. A notice you never opened, or that went to an old address, is still running its clock. If there is ATO mail you have been avoiding, opening it with someone beside you is a better plan than not opening it at all.
If the 21 days have already passed.
You still have moves, they are just different moves. Statutory defences exist for directors who were ill, who took all reasonable steps, or who could not take part in management, and they turn on evidence. The size of the penalty, your personal asset position and the company's future all shape what a negotiation with the ATO looks like, and the ATO negotiates with directors who engage. What you do not have is time to spend deciding alone. An expired clock makes the conversation more urgent, not less worth having.
Common questions.
How long do I have to respond to a Director Penalty Notice?
For a non-lockdown DPN, generally 21 days from the date printed on the notice. For a lockdown DPN, the liability has already locked in and the question becomes how the debt gets dealt with. Either way, the useful window is now.
Can I avoid personal liability under a DPN?
Under a non-lockdown DPN, the penalty can be remitted if, within the 21 days, the company pays the debt or enters small business restructuring, voluntary administration or liquidation. Statutory defences also exist in limited circumstances, such as illness or taking all reasonable steps. What fits depends on your facts, and no outcome is guaranteed.
Does resigning as a director cancel a DPN?
No. Resignation does not remove liability for penalties that relate to your time as director, and new directors can become liable for existing company debts after a grace period. Decisions about directorships need advice, not instinct.
I think a DPN may have gone to an old address. What now?
The notice is generally effective when sent to your address on record, whether or not you saw it. Check your ASIC address today, check the ATO portal for the company's position, and treat the situation as urgent until you know otherwise.
The assessment and everything on this site is general information, not financial, legal or insolvency advice. Your result is a guide to how urgent your situation looks, not a formal opinion on solvency. Outcomes depend on your circumstances and no outcome is guaranteed. Formal insolvency appointments are made by registered practitioners we work alongside.