董事罚款通知(DPN)

收到董事罚款通知(DPN)怎么办?

审阅:Patrick Loi,Greengate Advisory 董事总经理兼注册清算人 · 最后审阅:2026年9月18日

收到DPN?21天期限从通知签发日起计算,不是收到日。越早行动,可选择的方案越多。注册清算师可用普通话、粤语为您免费评估。

DPN意味着ATO可让您对公司部分欠税承担个人责任。您只有21天——从通知签发日起计,而不是您收到或拆开的日期。

  • 涵盖税种: PAYG预扣税、GST、养老金保障费(SGC)。GST包括奢侈品汽车税和葡萄酒平衡税。DPN寄往您在ASIC登记的地址,请确保该地址是最新的。
  • 非锁定DPN: 公司已在到期日后3个月内申报。可在21天内付清欠税、委任管理人、委任小企业重组从业人员或将公司清盘,以免除罚款。
  • 锁定DPN: 逾期超过3个月或从未申报,只能全额付清。
  • 已辞任董事: 仍需对任职期间到期或相关期间的欠税负责。新任董事: 任命后30天内须处理既有欠税。
  • 分期付款并不能免除DPN罚款。

收到DPN后21天内该做什么

  • 核对通知的签发日期,以及通知所列的期间和金额。
  • 尽快补齐所有申报,因为逾期申报会令日后的通知失去部分选择。
  • 就哪种免除方式最合适寻求意见:付清欠税、自愿管理、小企业重组或清算。
  • 务必在期限前行动。否则21天后,ATO可向您个人追讨罚款,包括发出扣押通知或以您个人的退税抵扣。

同时拖欠其他ATO税款?请参阅ATO欠税指南。

常见问题

什么是董事罚款通知? ATO正式通知董事:其个人需承担与公司部分未缴税款等额的罚款,并说明处理期限。

DPN有抗辩理由吗? 法律允许有限的抗辩,例如因疾病等正当原因未能参与公司管理,或已采取一切合理措施促使公司缴税、进入管理或重组、或清盘。抗辩须有证据支持,请尽早咨询。

公司清算后还会收到DPN吗? 会。只有在21天内清算才能免除非锁定DPN,否则公司清盘后您仍可能需承担个人责任。

我的DPN是锁定还是非锁定? 核对通知列出的期间及各期BAS和养老金保障报表的申报日期。逾期超过3个月或未申报的金额属锁定;同一通知可能两者兼有。

ATO如何追讨董事罚款? 21天后,ATO可提起诉讼、对您个人账户发出扣押通知,或以您个人的退税抵扣罚款。

小企业重组能消除DPN吗? 对非锁定DPN可以:在21天内委任小企业重组从业人员即可免除罚款,但公司须符合SBR条件(包括总负债不超过100万澳元)。

两位董事都要负责吗? 是的,每位董事都可能就同一笔欠税收到DPN;其中一位付款会减少ATO可向另一位追讨的金额。

“安全港”(Safe Harbour)能保护我免受DPN吗? 不能。安全港可保护董事免受资不抵债交易索赔,但不能阻止董事罚款;使用安全港也须已完成税务申报。

ATO可以按估算金额发出DPN吗? 可以。如果公司没有申报,ATO可以估算欠税金额,董事罚款也可按估算金额适用。

分期付款计划能阻止DPN吗? 不能。只要按计划还款,ATO可暂停进一步行动,但只有上述四种方式之一才能免除罚款。

公司欠税但仍希望继续经营?了解小企业重组(SBR)如何让符合条件的公司与债权人达成还款计划。

收到DPN?今天就用中文联系注册清算人

本页为一般性资讯,并非针对您个人情况的建议。

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Luke Gale
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Luke is the just most helpful and honest accountant I have come across. I would give him 10 stars of I could!
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Andrew Graham
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Luke was absolutely awesome from start to finish. I put off taking the steps to becoming bankrupt. Its a very daunting experience. Luke was understanding and very compassionate. Explained all the pros and cons. I was drowning. A massive weight off my shoulders If you are considering have a chat. You might be surprised Totally recommend Greengate
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Steven Fu
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When I needed professional help with my financial challenges, the Greengate Team was the team I truly appreciated. Their experience, customised solutions, and friendly communication not only helped me practically, but also gave me great peace of mind.
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Tarun B
Google star 1Google star 2Google star 3Google star 4Google star 5Trustindex 核实该评论的原始来源是 Google。
We used Greengate Advisory for a Small Business Restructuring Plan, and John, Annie, and Quinn were fantastic throughout a genuinely stressful process. John was always straightforward with his advice and quick to respond when we needed direction on things like the ATO, superannuation obligations, and forecasts. Annie and Quinn were great throughout with coordinating the documentation and keeping things moving. The process involved a lot of moving parts and they managed it professionally from start to finish. Would absolutely recommend Greengate to any business owner navigating a restructure.
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Josh Read
Google star 1Google star 2Google star 3Google star 4Google star 5Trustindex 核实该评论的原始来源是 Google。
Luke at Greengate has been an absolute life saver to say the least. He has been helpful, understanding, respectful, and supportive throughout my difficult journey through a process of bankruptcy. He has given me time to process and ask questions, and has been as transparent as possible. Luke made it very clear, early on, that the company would make no gain from me, due to the circumstances, but he was happy to help me regardless. He has been beyond helpful. I cannot suggest the service of Greengate higher. The amount of questions I had to pick his brain for, and he helped me in the good nature of himself and the company. Thanks Luke. You’re a legend. I appreciate you helping me through this time. Thanks Greengate Advisory
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armindersingh1
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Very experienced people and good advice.All ways suggest the right path .we recommend to everyone to take their financial advice before doing any financial decision.
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Adam
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Their approach was practical, and straightforward, translating complex challenges into clear, actionable strategies while maintaining transparent, steady communication and support throughout the process of restructuring our business. They worked closely with us to implement meaningful changes—from cost optimization to operational improvements—ensuring real, measurable results. The end outcome is a stronger, more resilient business with improved financial stability and a clear path forward. Thank you to John Chand and the team.
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Aquaristic Aquarium
Google star 1Google star 2Google star 3Google star 4Google star 5Trustindex 核实该评论的原始来源是 Google。
We went through significant financial difficulties following COVID, especially during our shop renovation due to miscalculations and unexpected rising costs. This left us facing a substantial tax debt. John Chan at Greengate Advisory was incredibly helpful and professional throughout the entire process. His guidance and support gave us clarity and confidence during a very stressful time. Thanks to Greengate Advisory, we were able to navigate our situation and move forward with a much more stable outlook. I highly recommend their services to anyone facing similar challenges. Thank you John and Samantha for helping us get through this difficult time!
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Awesome customer service! The genuine willingness to help those in need is absolutely beyond me! The advice given to me actually helped me get out of a big messy situation. so thank you so Luke! I appreciate it so much! 🙏
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Sher Khan
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The Team at Greengate Advisory were very understanding, helpful and were prepared to listen to my needs and find a speedy prompt and efficient solution. John was very approachable and was always a phone call away. I would recommend Greengate Advisory to anyone who needs advice. Call John and his Team first before committing to anyone else. This is beyond Five Star Service with Great results where you the client matters.

免费领取:董事罚款通知(DPN)中文指南

13页中文指南,帮助您看懂手上的通知:

  • 非锁定型与锁定型DPN的区别,以及21天内的四个选择
  • 逐项解读ATO通知书:签发日期、第4栏与第5栏
  • 新任董事和已辞职董事的责任
  • ATO的追讨方式,以及可能的抗辩理由

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