Figure A2.1: Selecting the type of DPN

Assumption: Actual PAYGW liability and for a period before any liguidation/adminstration

Source: ATO.

Figure A2.2: DPN for PAYG Withholding obligations

Source: ATO.

Note: Does not include obligations and timeframes for appointment of new directors to existing companies where, at the time of appointment, there is an outstanding SGC obligation.

Figure A2.3: DPN for Superannuation Guarantee Charge obligations

Source: ATO.

Note: Does not include obligations and timeframes for appointment of new directors to existing companies where, at the time of appointment, there is an outstanding SGC obligation.

Figure A2.4: Director Penalty Notice for new directors where company has outstanding PAYG Withholding and/or Superannuation Guarantee Charge obligations

Source: ATO.