Author: RachelATO(Community Moderator)Community Moderator 27 Oct 2025
Hi @Sharon5,
Director Penalty Notices (DPNs) are issued directly to company directors and relate to unpaid company liabilities like PAYG withholding and superannuation guarantee. These debts are personal to the director and don’t appear on the company’s Running Balance Account or Integrated Client Account, which is why they’re not visible through the usual portal reports.
Currently, there’s no report available through Online Services for Agents that lists clients with Director Penalty accounts. Because DPNs are issued to individuals, not the company.
If you're trying to manage visibility across client accounts, you might want to review your settings in Access Manager. However, even with full access, DPNs won’t show unless the individual director has authorised linking their personal account to your practice.
You may need to ask clients directly whether they’ve received a DPN or encourage them to check their own myGov account or contact us for details. If you believe a DPN has been issued and you need more information, you can also call us to discuss options for confirming the debt.