Director Penalty Notice deadline calculator
Most directors count the 21 days from the day the notice arrived. That is the wrong day, and the difference is often a week. Enter the date printed on the notice to see what is actually left.
Enter the date printed on the notice, not the day it arrived. A notice is taken to have been given when the ATO posts it, and it goes to the address ASIC holds for you — which is often out of date.
This is a calendar-day estimate based on the date you entered, provided as general information. It is not advice about your notice, and it does not account for anything specific to your company. Confirm the position with a registered liquidator or your adviser. Nothing entered here is sent anywhere or stored.
Common questions
- Does the 21 days run from when I received the notice?
- No. A director penalty notice is taken to have been given when the ATO leaves or posts it, so the period runs from the date on the notice rather than the date it reached you. Notices are sent to the address ASIC holds for the director, which is frequently out of date, and directors regularly lose a week or more before opening one.
- Can the 21 days be extended?
- No. The period is statutory and cannot be extended by agreement with the ATO. Entering an informal payment arrangement or negotiating with a case officer does not extend it and does not remit the penalty.
- What is the difference between a standard and a lockdown notice?
- A standard 21-day notice is issued where the company reported its liabilities on time but did not pay them. A lockdown notice is issued where the company did not lodge on time. On a standard notice, appointing a restructuring practitioner, voluntary administrator or liquidator within the period remits the penalty. On a lockdown notice, only payment in full does.
- What happens if the period has already ended?
- Once the period passes, an appointment no longer remits the penalty and the ATO can recover it from the director personally. Options still exist, but they change, and they depend on the company and the director’s particular circumstances rather than on anything a general guide can tell you.
Sources
- Director penalty regime — Australian Taxation Office
- Taxation Administration Act 1953 (Cth), Schedule 1, Division 269 — Federal Register of Legislation
- Firmer action we may take — Australian Taxation Office
- Corporations Act 2001 (Cth) — Federal Register of Legislation