Receiving a DPN is a critical moment for any SME client. Crucially, the 21-day...

https://www.bookmarking-maze.win/facing-an-ato-director-penalty-notice-the-21-day-clock-starts-the-moment-the

Receiving a DPN is a critical moment for any SME client. Crucially, the 21-day clock starts from the issue date, not the date of receipt