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Does your company have an overdue debt?

Last updated 4 April 2023

Company directors are responsible for ensuring their company's tax and super obligations are reported and paid on time.

If your company has an overdue debt with us and doesn’t pay the amount owing or contact us to make other arrangements, we may issue a director penalty notice (DPN).

DPNs are issued to current directors and anyone who was a director at the time the company failed to pay. They make the director personally liable if a company has failed to meet its pay as you go withholding, goods and services tax and superannuation guarantee charge obligations.

We are progressively writing to the directors of companies that have an overdue debt with us. If you receive a letter, or your company has a debt with us, you need to arrange to pay the overdue amount or enter into a payment plan.

If you are facing financial hardship or need more time to pay any overdue debts, contact us or your tax professional to discuss your situation.