Director Penalty Notices are being reviewed: Watch this space

Jerome Mohen of RSM considers the Australian Tax Ombudsman's review of the ATO's administration of Director Penalty Notices, following a 136% increase in notices issued during the 2024–2025 financial year, raising concerns about unexpected personal liabilities for directors, the treatment of vulnerable individuals and the impact of lockdown DPNs on business restructurings, while calling for clearer guidance, greater transparency and safeguards to encourage directors to seek early restructuring advice.

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