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Sharon5(Initiate)Initiate
21 Oct 2025

Hi

We have discovered a client has a Director Penalty back from 2024 and because these go directly to the client we were unaware.

Is there anyway we can get a report that tells us which clients have the Director Penalty accounts?

These amounts dont come up on the Running Account Balance that is available on the portal. Only includes income tax and integrated client account debts.

It would be helpful to include ALL client debts

Thank you

265 views
1 replies
265 views
1 replies

All replies

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.

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How do I get a report of clients with Director penalties | ATO Community