DIRECTOR PENALTY NOTICE SUPPORT
Received A
Director Penalty Notice?
A non-lockdown DPN gives you just 21 days to act before personal
liability for company tax obligations becomes enforceable.
Speak with a Small Business Restructuring Practitioner before the 21-day window closes.
Suitable for directors facing PAYG, GST, or superannuation obligations on a DPN.
Services offered by MCR Partners Pty Ltd (Australian Credit Licence 531570).
Book Your Free Consultation Now
Director Penalty Notice (DPN)
Personal Liability Action by the ATO — Specialist Guidance Within the 21-Day Window
A Director Penalty Notice (DPN) is a formal notice issued by the Australian Taxation Office that transfers unpaid company tax obligations — typically PAYG withholding, GST, and superannuation — to the director personally. Once issued, a non-lockdown DPN provides a 21-day window to take specific statutory action, after which the personal liability becomes enforceable against the director's own assets.
If you have received a DPN, expert guidance from a Small Business Restructuring Practitioner may help determine the most effective response — including whether Small Business Restructuring is the right path to remit the penalty, keep the company trading, and protect your personal financial position.
Free consultation. No upfront fees.
Serving directors of companies across the country.
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Confidential Case Review
21-Day Window — Act Now
Specialist Restructuring Practitioner Advice
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⏳ The 21-Day Window — Why Every Day Matters
Options Narrow Rapidly After the Notice Is Issued
Day 1 — 7
Best Window
All response options remain available. Specialist consultation, eligibility review, and practitioner appointment can be planned in an orderly way. Highest chance of remitting the penalty and preserving the business.
Day 8 — 14
Options Narrowing
Time to organise voluntary administration or SBR appointments compresses. Documentation must be gathered quickly. Some paths still available, but margin for delay is gone.
Day 15 — 20
Critical Period
Same-day appointments are rarely possible. Practitioners need lead time. Many options effectively close before the deadline because they cannot be executed in time.
Day 21+
Window Closes
Personal liability crystallises. The ATO can pursue your home, savings, and personal accounts through statutory recovery action. The opportunity to remit the penalty is lost.
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The 21 days run from the date on the notice — not the date you received it. Acting in the first week is the single most effective step a director can take.
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Services offered by MCR Partners Pty Ltd, which holds an Australian Credit Licence 531570.
Situations Where DPN Specialist Guidance May Be Considered
Understanding Your Options Within the 21-Day Window
📩 Non-Lockdown DPN Received
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Issued where company lodgements were filed on time but amounts remain unpaid. The personal penalty may be remitted by taking statutory action within the 21-day window.
🔒 Lockdown DPN Received
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Issued where lodgements were more than three months overdue. The personal liability is locked in — strategy shifts to managing exposure rather than remitting it.
🏢 Restructuring Practitioner Appointment
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Appointing a Small Business Restructuring Practitioner within the window may remit the penalty while allowing directors to remain in control of the company.
⚖️ Voluntary Administration
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For larger or more complex companies, appointing a voluntary administrator within the window may also remit the penalty — though directors lose control of the company.
🛑 Creditors' Voluntary Liquidation
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Where the business is no longer viable, commencing liquidation within the window can still remit a non-lockdown penalty and provide a clean conclusion.
📋 Eligibility Criteria Apply
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Each path has specific statutory conditions. A specialist consultation determines which option is available to you and what action must be taken — and by when.
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Specialist guidance may help directors respond to a DPN before the 21-day window closes — preserving options that disappear once the deadline passes.
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✅ The Recommended Path: Specialist-Guided Small Business Restructuring
Why SBR Is the Strongest Response to a Director Penalty Notice
For most eligible companies, Small Business Restructuring is the strongest answer to a Director Penalty Notice. It was designed specifically for the situation you're now in — a company under tax pressure with a director who needs to act quickly to protect personal exposure. Engaging a Small Business Restructuring Practitioner immediately and assessing SBR eligibility first is the path that keeps you in control of the company, protects your personal assets, and remits the penalty when applied correctly.
🎯 You Stay in Control
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Unlike voluntary administration or liquidation, the directors continue running the business throughout the SBR process. The SBRP supervises — but does not displace management.
🛡️ Penalty Can Be Remitted
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When the SBRP appointment is made within the 21-day window, the personal liability tied to the non-lockdown DPN falls away. Personal assets are insulated from the tax exposure.
🏢 The Business Survives
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A formal restructuring plan is put to creditors that compromises historical liabilities — so the company can keep trading, retain staff, and preserve customer relationships.
💼 Lower Cost than Administration
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SBR is a streamlined alternative to traditional voluntary administration — designed for small business economics, with reduced complexity and contained professional fees.
📅 Defined Statutory Timeline
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A 20 business day proposal period to develop the plan, followed by a 15 business day acceptance period for creditors to vote. Predictable, time-bound, and end-to-end measured in weeks.
🔒 Protection from Recovery Action
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During the restructuring process, certain unsecured creditor recovery action is paused — providing breathing room for the plan to be developed and put to creditors.
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Where SBR isn't the right fit — for example, lockdown DPNs or companies above the eligibility threshold — a specialist consultation will identify the appropriate alternative path within the same window.
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⚠️ When Directors Seek Expert Advice
Situations That Require an Urgent Review
A Director Penalty Notice has been received from the ATO
The 21-day window is still open and action is required
Company has unpaid PAYG, GST, or superannuation obligations
Director wants to protect personal assets from ATO recovery action
The company may be eligible for Small Business Restructuring
A professional consultation may help determine which response is the right option for your circumstances within the statutory window.
Services offered by MCR Partners Pty Ltd
Australian Credit Licence 531570 — No Surprises, Just Results
Reduce your Tax Obligations by up to 70%
Through a transparent Legislated Government Program within 3 months. On average, we reduce more than 70% of the total ATO obligation amount.
20+ Years Experience
Work with registered practitioners who have years of experience handling ATO issues, creditor disputes, and formal restructuring processes.
Urgent Help When It Matters
DPN deadlines and creditor demands don't wait. Get urgent advice when your business needs it most — before the 21-day window closes.
Honest, Focused Guidance
Practitioners advise on where Small Business Restructuring fits and where alternative paths such as voluntary administration may be more appropriate — so you reach the right outcome, not just any outcome.
Dedicated Practitioners
Speak with a licensed professional about your DPN, ATO obligations, creditor pressure, and practical next steps for protecting your personal position.
Trusted by Directors
Helped hundreds of directors navigate DPN deadlines, ATO pressure, statutory demands and restructuring with clarity and confidence.
Transparent Legal Process
The Small Business Restructuring (SBR) program is a Legislated Government Program. We explain every step in plain English so you always know what's happening.
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MCR Partners specialises exclusively in Small Business Restructuring — so the advice you receive is focused on what we do best, with referrals to other registered liquidators where a different path is appropriate.
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👤 Who Is a Small Business Restructuring Practitioner?
Understanding the Role Before You Appoint One
A Small Business Restructuring Practitioner (SBRP) is a registered liquidator who has been formally appointed to oversee a company's restructuring under the Small Business Restructuring regime introduced under the Corporations Act 2001. The role is specific, regulated, and distinct from the broader functions of a liquidator or voluntary administrator.
🛠️ What an SBRP Does
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Reviews the company's financial position and confirms eligibility for the SBR regime
Works with the directors to develop a formal restructuring plan
Certifies the plan and the supporting director declaration
Notifies and engages with creditors throughout the proposal period
Administers the plan once accepted, including distributing payments to creditors
⚖️ How the Role Differs
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Unlike a voluntary administrator, an SBRP does not take control of the company — directors continue to run the business
Unlike a liquidator, an SBRP is not winding the business up — the goal is preservation, not closure
All SBRPs are registered liquidators, but not every liquidator chooses to take SBR appointments
The appointment is regulated by ASIC and bound by specific independence and conduct requirements
The role is time-bound — defined statutory periods govern the proposal and creditor acceptance phases
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An SBRP supervises the restructuring process — the directors continue to run the business throughout.
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⚙️ How the Process Works
A structured and confidential evaluation
Submit your DPN details and company financial information through our secure form.
A registered practitioner reviews the notice type, eligibility for each available response, and the action required within the window.
You receive guidance on the most effective response to remit the penalty and protect your personal financial position.
📞 What Happens After You Submit
Clear guidance. No pressure.
Intake team reviews your DPN and submitted company information
Practitioner evaluates which statutory response options are available
Follow-up may occur to gather additional documentation
Options are explained clearly within the 21-day window
You decide how to proceed — no obligation
Free consultation. Confidential review.
Could Specialist Guidance Help You Respond to Your DPN in Time?
Understand Your Options
Free consultation. No upfront fees.
Reviews
Real Stories From Clients We’ve Helped
Cafe & Hospitality (saved $152,071)
Company tax obligations in the food industry kept building due to Covid. We didn't know how to stop it. After the process it was reduced, we paid off the agreed amount, cash flow improved, and we're still trading with a great business now. Very simple, well-managed and easy. I've already recommended it to others.
Labour Hire Contracting (saved $90,250)
The team made it easy. Reducing the tax made things a little easier and elevated the stress off our shoulders. Fantastic team. I'd recommend them to any and every one that I know.
Retail & Tutoring (saved $330,000)
Company tax obligation due to covid and related issues. We were really trying to find a solution to get on top of it but didn't know where to start. After the SBR process the company tax debt was reduced, stress dropped, we had an appropriate plan, and we were able to continue to trade. Very fast, efficient, very easy. I would definitely recommend it.
Concrete Construction (saved $331,404)
Company tax debt due to covid and non-compliant payment plans with the ATO. We didn't know how to stop the pressure building. Working with the team gave us better cash flow and healthier money management — continuing to trade has been absolutely life-changing. Very easy, a lot easier than anticipated. Extremely happy with the whole team.
Compliance & Privacy Policy
Restructuring and ATO obligation support is one of the services offered by MCR Partners Pty Ltd, which holds an Australian Credit Licence 531570.
We work alongside the Small Business Registered Practitioner and hold your hand through the process.
This process is fully legal, transparent, and designed to help eligible companies & trusts reduce their tax debt while staying in control.
All information on this website is general and not personal financial advice.
Results and savings shown are based on real client outcomes, but individual results may vary depending on your situation.
Your privacy is important to us.
Any details you share are kept private, secure, and confidential in line with the Privacy Act 1988 (Cth).
We never sell or share your information with third parties unless required by law or with your consent.