Free tool
DPN 21-day deadline calculator
Enter the date the ATO posted your director penalty notice. We'll show your day-21 date, how many days remain, and what has to happen before then.
How the 21 days work
A director penalty notice (DPN) makes you personally liable for a penalty equal to the company's unpaid PAYG withholding, GST or super guarantee charge. The ATO sends it to your address as shown on the ASIC register, and the 21 days begin on the day it's posted or left there. If your ASIC address is out of date, the clock can be running before you see the envelope — so check your ASIC details today.
Within those 21 days, a standard penalty is remitted if the company:
- pays the liability in full — the only outcome that keeps you fully in control;
- appoints an administrator;
- appoints a small business restructuring practitioner; or
- begins to be wound up.
Why lockdown changes the answer
If GST or PAYG withholding was reported more than three months after its due date, or not at all, or the ATO raised an estimate, the penalty for those amounts can only be remitted by paying in full. The ATO says a successful small business restructure won't remit a lockdown penalty, and liquidation doesn't either. That's why lockdown amounts usually go to the top of the payment list. Read more on lockdown DPNs.
Using the time well
Twenty-one days sounds like plenty. It isn't, once you allow for gathering the ATO statement, confirming which amounts are locked down, talking to your accountant, and then arranging payment or an appointment. If paying is the path, start the funding conversation in the first few days: for property-secured loans, funding is possible in as little as 24 hours once the lender has everything, but valuations and documents take time. Our day-by-day checklist sets out a sensible order.
If you'd like to know whether funding could pay the company's liability inside your window, start a quick enquiry. There's no credit check, your details aren't shared with a list of lenders, and a real person will check your dates first.
Frequently asked questions
When does the 21-day period for a director penalty notice start?
The ATO says the 21 days run from the day it posts the notice to, or leaves it at, your address as recorded on the ASIC register — not the day you open it.
What has to happen before day 21?
For a standard penalty, the company must pay in full, appoint an administrator, appoint a small business restructuring practitioner, or begin to be wound up. For lockdown amounts, only payment in full remits the penalty.
Should I leave things until day 20?
No. Funding, appointments and confirmations all take time. Treat the calculated date as a hard outer limit and aim to finish well before it.
What if the 21 days have already passed?
For standard amounts, the options to remit by appointment have gone and payment is the remaining path. Get advice immediately — the director remains personally liable until the amount is paid.
Want the DPN dealt with inside the 21 days?
Tell us the notice date and the amounts. A real person who understands lockdown rules will call you back — no credit check to enquire.
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