When an ATO Director Penalty Notice hits 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 hits your desk, the 21-day clock starts ticking from the issue date. Distinguishing between lockdown and non-lockdown notices is the critical fork for your client’s strategy—so you can triage fast and keep options open.