Your client's company owes $1.8 million in PAYG and GST. A director penalty notice was posted to the ASIC address. She says she never received it.
The court's response: irrelevant.
Deputy Commissioner of Taxation v Wynyard [2026] NSWSC 175 is a reminder of how quickly the DPN regime can close in on directors - and how little room there is once the process is in motion.
What Happened
Ms Wynyard was the sole director of The Media Precinct Pty Ltd. The company failed to meet its PAYG withholding and GST obligations over multiple periods from 2021 to 2024. The ATO issued three DPNs. Ms Wynyard said she did not receive the first one. She did not dispute it was sent - only that it never arrived.
Under s 269-25(4) of Schedule 1 to the Taxation Administration Act 1953, a DPN is taken to be given when posted. Proof of receipt is not required. Robertson v DCT [2010] NSWCA 58 and DCT v Tannous [2016] NSWSC 1654 were both cited. The 21-day clock starts when it goes in the mail - not when it reaches your client.
Ms Wynyard was self-represented. Judgment: $1,804,361.38 plus interest and costs.
The Evidence Trap
Ms Wynyard argued the amount was wrong. She said approximately $700,000 in payments had been made and the ATO had garnished her personal tax refunds and bank accounts.
The court applied the evidentiary framework. For GST, the signed BAS constituted conclusive evidence under s 350-10(1). For PAYG, the Commissioner's certificate under s 350-10(3) was prima facie evidence. Ms Wynyard could not displace either. Her documents were with the liquidator. Submissions alone were not enough.
Why This Matters for Practitioners
The ATO issued more than 84,000 DPNs in 2024-25 - a 136% increase. The Tax Ombudsman has flagged a review into DPN use in her refreshed 2025-26 work plan. Enforcement is accelerating.
Wynyard shows three pressure points.
First, service. A DPN posted to the ASIC address is deemed served. If your client's registered address is outdated, the 21-day window can expire before they know it exists. Check the register. Keep it current.
Second, evidence. Once proceedings commence, the burden is real. GST - the BAS is conclusive. PAYG - the certificate is prima facie. If your client says payments were made, they need records, not assertions.
Third, timing. The director's obligation under s 269-15 begins when the company's liability arises - not when the DPN is issued. By the time a DPN arrives, the window to appoint an administrator or begin winding up under s 269-30 may already be narrow.
General information only. This note was written as at 13 March 2026 and the law may have changed since. It is not legal or tax advice, does not take account of your circumstances, and must not be relied upon as a substitute for advice on your own matter.