Do not wait for the tax agent copy after finding a DPN
Separate tax-agent copy enquiries from urgent action on the actual DPN discovered at an old address.
Corporate Recovery Partners
01 / 06
The agent may not have the same letter
You discover a director penalty notice at an old address and ask whether the tax agent received it too. Make that enquiry, but send the notice you have to a qualified lawyer promptly. Do not delay while waiting for another copy or assume that the absence of an agent's email answers whether the notice was given to you.
Imagine a director receiving a forwarded envelope while the accountant has only a company tax-account message. Preserve each document and record who received it and when. A company account reminder, a personal DPN and a copy sent to an agent should not be treated as interchangeable merely because they concern related unpaid tax amounts.
Section269-52 of Schedule1 to the Taxation Administration Act permits an additional copy to a registered tax agent in specified circumstances and says this does not affect whether the actual notice has been given. Ask the lawyer to assess the particular situation. Do not assume an agent's failure to receive or forward a copy establishes that the original notice has no effect.
Ask what was received, through which channel and on what date. Retain the response and any original attachments. In the director's example, a forwarded scan might have reached a different staff member or relate to another period. Confirm the document references rather than combining dates from separate notices into a single timeline that no longer describes any one letter accurately.
Give the lawyer the complete notice, envelope and available history immediately, identifying what remains outstanding. Have the accountant assist with the relevant company tax and lodgement records through authorised access. Do not assume that a search of the agent's correspondence suspends a deadline or that the company accountant is automatically handling your personal legal response.
Once the immediate instructions are clear, confirm who will receive and escalate future formal correspondence. Keep personal and company responsibilities distinguishable and use appropriate authorised contacts. The objective is prompt advice on the actual notice, supported by accurate copy records, rather than allowing uncertainty about the tax agent's inbox to delay the director's response.
