Director Penalty Notices (DPNs) and intimate partner financial abuse
Published Date: 6 Mar 2025
Associate Professor Ann Kayis-Kumar founded the UNSW Tax and Business Advisory Clinic in 2019 to identify and support people in financial distress, most of whom are also experiencing financial abuse. Ann’s work on the weaponisation of the tax system by perpetrators of financial abuse has been cited by the Report of the Rapid Review of Prevention Approaches to End Gender-Based Violence and led to ongoing policy conversations with government and policymakers.
Annemarie Wilmore is a tax disputes partner at Johnson Winter Slattery. She has been working with Ann to advocate for changes to tax law, policy and administration and has acted for victim-survivors of intimate partner financial abuse who have received DPNs.
In this session, Annemarie and Ann discussed:
An overview of the director penalty notice provisions including:
- Relevant time periods
- How the ATO recovers unpaid amounts
- Defending a DPN
- Systematic deficiencies in the tax system that enable and exacerbate cycles of abuse
- How to identify a potential intimate partner financial abuse case and how to engage with the ATO on such a case
- Tips for working with victim-survivors of intimate partner abuse; and
- Required legislative reform and recommendations for change.
Individual Session
Details
- Published By: Ann Kayis-Kumar, Annemarie Wilmore
- Published On:6 Mar 2025
- Event Name:Tax Disputes Masterclass
- Session Name:Director Penalty Notices (DPNs) and intimate partner financial abuse
- Listen Time:1+ hour
- Took place at:The Establishment Sydney & Online
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