CASE STUDY ONE
The DPN Notice That Never Arrived
A director did not know that a Non-Lockdown DPN was posted to an address he’d vacated more than a year earlier. The ATO posted it to the address registered with ASIC at the time, which was valid service under the legislation. But the director never saw it, never received it and had no idea the 21 day window had opened and closed.
He found out when he was stopped at the airport.
A Departure Prohibition Order had been issued by the ATO, also sent to the old address. The $261,000 debt, which he disputed, had hardened into a personal liability he could no longer act on. The options that existed at the time the DPN was posted had disappeared without him ever knowing they were there.
When he came to us, the window was long gone. We couldn’t reopen the options that had already lapsed. What we could do was work through the full picture; the lodgement history, the service circumstances, the ATO’s own confirmation that no final decision had yet been made and the dispute over the underlying GST refund debt.
None of that was visible from the outside. None of it would have been raised without someone looking at the structure the way the ATO would.
| The lesson for every director is a simple one. The ATO posts notices to the address on ASIC’s register. If that address is wrong, or old, or belongs to someone who won’t forward your mail, you may have 21 days you never knew about. By the time you find out, those days are gone. Update your address at ASIC. Do it today. It costs nothing and takes five minutes. |
If This Story Resonates With You
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These case studies are published by RiskProtector.com.au, a registered business name of Risk Protector Pty Ltd ABN 71 696 228 770, or general educational purposes only. They are based on real matters, with names, figures and other identifying details removed or changed to protect client confidentiality. What we provide directly is not legal, financial, taxation or financial product advice, is not personal advice within the meaning of section 766B of the Corporations Act 2001 (Cth) and is not a substitute for it. Every director’s position is different and the outcomes described do not indicate, promise or guarantee any particular result in any other matter. Before acting on anything described here, obtain independent professional advice relevant to your circumstances. © 2026 Risk Protector. All rights reserved.