When an ATO Director Penalty Notice lands on your desk, the 21-day clock starts...

https://bizzmarkblog.com/does-delegating-bas-and-payroll-to-an-accountant-protect-me-from-a-dpn/

When an ATO Director Penalty Notice lands on your desk, the 21-day clock starts ticking immediately from the issue date. Misunderstanding the difference between a lockdown and non-lockdown notice can prove fatal for your client’s solvency