DCT v Tannous – DPN validly served on director by posting, even though letter returned to ATO and DPN valid despite not using exactly the wording stipulated in the Act
The defendant/director failed in his arguments that the Director’s Penalty Notices (DPN’s) issued were invalid or not relevantly served. The defendant was the sole director of a company, which failed to pay PAYG withholding amounts to the ATO and as a result, it was alleged that he was personally liable for the company’s debt of…