When an ATO Director Penalty Notice hits, the 21-day clock starts from the...

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

When an ATO Director Penalty Notice hits, the 21-day clock starts from the issue date. Distinguishing between a lockdown and non-lockdown notice is critical for your client’s survival