Received a DPN? We Can Help!
Let us help you Defend it and have it Remitted! Director Penalty Notice (DPN) Defence & Remission Services
If you have received a Director Penalty Notice from the Australian Taxation Office, time matters, but contrary to what most directors are told, a DPN is not automatically enforceable and many can be challenged, remitted, reduced, or defeated entirely.
At Insolvency Advisory Accountants, we specialise in aggressive, evidence-driven Director Penalty Notice defence work using insolvency evidence, statutory interpretation, forensic accounting analysis, and litigation-grade submissions.
Our defences far exceed generic tax-agent correspondence.
We prepare detailed legal and forensic submissions built around:
Section 269-35 defences under the Taxation Administration Act 1953 (Cth)
voluntary administration and liquidation pathways
trustee-company and section 197 Corporations Act protections
limitation and statute-barred debt arguments
efective evidentiary foundations
SGC and GST estimate challenges
ATO delay and forensic prejudice
model litigant obligations of the Commonwealth
We know how the regime works because we work inside insolvency, restructuring, forensic accounting, and litigation environments every day.
Why Our DPN Defences Are Different
Most responses to DPNs fail. Ours don’t — because we do the opposite.
Why most DPN responses fail
- Emotional and unsupported by evidence
- Generic correspondence from ordinary accountants
- Unfamiliar with insolvency law
- Fail to use the administrator's own evidence against the ATO
Our submissions are built like Federal Court material
- Numbered properly — evidence-led and statute-based
- Administrator reports weaponised as evidence
- Insolvency timelines reconstructed
- ATO assumptions attacked directly
- Every factual finding applied back to the legislation
Why Our DPN Defences Are Different
Most responses to DPNs fail. Ours don’t — because we do the opposite.
Why most DPN responses fail
- Emotional and unsupported by evidence
- Generic correspondence from ordinary accountants
- Unfamiliar with insolvency law
- Fail to use the administrator's own evidence against the ATO
Our submissions are built like Federal Court material
- Numbered properly — evidence-led and statute-based
- Administrator reports weaponised as evidence
- Insolvency timelines reconstructed
- ATO assumptions attacked directly
- Every factual finding applied back to the legislation
Circumstances Where We Can Assist
We can act where:
- the company entered voluntary administration
- the company entered liquidation
- the director took reasonable steps
- the company was a trustee company
- the director relied on professional advice
- the liabilities are historical or stale
- the ATO has delayed recovery action
- SGC or GST liabilities are estimates
- the administrator identified no misconduct
- there was no realistic restructuring pathway
- the company ceased trading before appointment
- there are limitation issues
- the company was insolvent and beyond recovery
Importantly, many directors incorrectly assume that if a DPN is older, they have “missed the appeal period”. That is often wrong.
There Is No Fixed "Appeal Deadline" Preventing Objection
The 21-Day Period — What It Actually Means
A critical misunderstanding in the market is that DPNs become immune from challenge after 21 days.
That is not correct.
The 21-day period relates to statutory remission mechanisms under the legislation. It does not extinguish:
- legal objections
- judicial review rights
- enforceability arguments
- evidentiary challenges
- limitation defences
- trustee protections
- section 269-35 defences
- procedural unfairness arguments
- Federal Court remedies
We regularly assess DPNs years after issue where:
- the underlying liabilities are defective
- the debt is arguably statute barred
- insolvency evidence supports the director
- the Commissioner cannot properly prove the liabilities
- or the ATO’s own delay creates forensic prejudice
Many directors walk away too early because they have been incorrectly told “nothing can be done”.
That is simply not true.
The Section 269-35 Defence
This is one of the most powerful protections available to directors. Under section 269-35 of Schedule 1 to the Taxation Administration Act 1953 (Cth), a director may avoid personal liability where they took all reasonable steps to ensure compliance; or there were no reasonable steps available; or the company entered administration or liquidation.
The key issue is evidence — and this is where most defences fail.
We build the defence using:
- Administrator reports and insolvency timelines
- ASIC records and bank/accounting evidence
- Director instructions and forensic reconstruction
- Correspondence trails and cashflow deterioration analysis
- Creditor evidence and trust structures
- External adviser involvement
- Application of facts against the statutory test
- Supporting authorities and case law
Supporting Authorities
- - Shaw v Deputy Commissioner of Taxation; Rablin v Deputy Commissioner of Taxation
- - Brisbane South Regional Health Authority v Taylor
- - Carter Holt Harvey Woodproducts Australia Pty Ltd v Commonwealth
- - Octavo Investments Pty Ltd v Knight
- - Deputy Commissioner of Taxation v Moorebank Pty Ltd
Why Directors Engage Us
Because we understand:
- insolvency
- forensic accounting
- director liability
- restructuring
- trustee structures
- tax recovery, litigation risk
- and how to pressure-test the Commissioner’s position properly
We do not send “please be lenient” letters.
We prepare structured forensic submissions designed to:
- attack enforceability
- establish statutory defences
- expose evidentiary gaps
- demonstrate prejudice
- and create litigation risk for the Commissioner
This changes the dynamic completely.
Our Process
Review the DPNs and underlying liabilities
Analyse administrator and liquidator reports
Assess insolvency timing and director conduct
Review trustee structures and indemnity rights
Examine limitation and stale-debt issues
Analyse SGC / GST evidentiary foundations
Prepare litigation-grade defence submissions
Engage directly with the ATO or legal representatives
Early Action Matters
The earlier a matter is assessed, the stronger the strategic options available.
However, many matters still retain viable defence pathways long after issue of the notices.
If you have received a Director Penalty Notice, or believe you may be exposed to one, contact us immediately for a confidential assessment.
Contact Us for a Confidential Assessment
Book your free consultation online or call our experts now. Whether you’re facing a DPN or believe you may be exposed to one, an initial assessment is free of obligation.
Call Now
Location
4/30 Mary Street, Noosaville QLD 4566
Contacting us is completely confidential. We assess your specific DPN and provide clear, direct advice on the viable options available — at no obligation.