How many DPNs does the ATO issue each year?
Short answer
The ATO issued 84,529 director penalty notices in 2024-25, to directors of roughly 64,000 companies. The Tax Ombudsman describes that as a 136% increase on the year before. It is the highest number on record, and the volume is one reason a director penalty notice is now a routine collection tool rather than a last resort.
The numbers
The figures below come from the ATO and the Tax Ombudsman's review announced in March 2026.
| Year | DPNs issued | Note |
|---|---|---|
| 2024-25 | 84,529 | Directors of around 64,000 companies; roughly $5.5 billion of company debt targeted |
| 2023-24 | Fewer than half of that | The Ombudsman puts the 2024-25 rise at 136% |
A single company with three directors can produce three notices, which is why the number of DPNs is higher than the number of companies. The ATO has not published a full split between lockdown and non-lockdown notices, but practitioners consistently report that lockdown notices, for late or unlodged BAS and SGC, make up a large share.
The scale of the increase prompted the Tax Ombudsman to open a review of how the ATO administers DPNs, covering how it communicates with directors before and after a notice and how it treats vulnerable directors. The report is due in April 2027.
Why the number jumped
Three things are driving the volume.
- The size of the debt book. Collectable tax debt grew sharply after the pandemic, and most of it is owed by small businesses. PAYG withholding, GST and super are the amounts a DPN can reach, and they are also the amounts that businesses under pressure tend to withhold first.
- The end of the pandemic pause. The ATO wound back most of its collection activity in 2020 and 2021 and has been rebuilding it since. DPNs sit near the top of the firmer action ladder, alongside garnishee notices and winding up applications.
- Automation. The ATO now issues director penalty warning letters and DPNs in bulk from its systems. A notice does not mean a person has looked at your file and decided you are a bad actor. It usually means the company's account met the criteria.
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What it means if you get one
The volume cuts both ways. On one hand, receiving a DPN is not a personal judgement, and the ATO has well-worn processes for payment plans on director penalties, remission events and defences. You are one of tens of thousands of directors in the same position this year.
On the other hand, the notice is real and the clock is real. The 21 days run from the posting date, and the ATO does not soften the deadline because it sent a lot of letters. Directors who assume a bulk notice can be ignored are the ones who end up with an unremitted penalty and enforcement to follow. The volume is a reason to act quickly, not a reason to wait and see what happens to people who ignore the ATO.
What to do next
- If you have a notice, find the posting date and count 21 days. That is the only number that matters right now.
- Work out whether the amounts are lockdown or non-lockdown; the notice says which.
- If you are a director of a company with unpaid PAYG withholding, GST or super but no notice yet, check that your ASIC address is current so a notice reaches you.
- Get advice early. Options narrow sharply after day 21.
Related questions
Does the ATO issue DPNs to every director of the company?
Usually yes. Each current director, and any former director who was in office when the amounts fell due, can receive a separate notice for the same debt. That is why the number of notices exceeds the number of companies. Each director is personally liable for the full amount, not a share of it.
Is the ATO likely to issue fewer DPNs after the Ombudsman review?
Nobody knows yet. The review is about how the ATO communicates and treats individual circumstances, not about whether it should use DPNs at all. Until the report lands in 2027, it is safer to assume the current approach continues.
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