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The ATO is now collecting outstanding tax liabilities after placing them on hold. This also brings changes to Director Penalty Notices (DPN).  

DPNs are issued when a director is held personally liable for unpaid tax liabilities including superannuation, PAYG and GST.

A non-lockdown DPN will be issued if lodgements were on time but with unpaid liabilities. A lockdown DPN will be issued if lodgements were late.

One implication is that companies are more likely to enter into an insolvency process once they have received a DPN.

Source:  Hicksons Insight News