Non-lockdown DPN

Non-lockdown Director Penalty Notices (as opposed to a Lockdown DPN) are issued to a director of a company where:

  1. The company has lodged a business activity statement (BAS) or instalment activity statement (IAS) within three months of the due date; and
  2. SGC statements have been lodged within one month and 28 days after the end of the quarter the contribution relates to; but
  3. The liability has not been paid.

Under a non-lockdown DPN, directors have the option to avoid personal liability if within 21 days the company: