Director Penalty Notices turn up the heat, and that 21-day clock starts the...

https://touch-wiki.win/index.php/How_to_Check_Your_ASIC_Appointment_and_Resignation_Dates_for_a_DPN_Dispute

Director Penalty Notices turn up the heat, and that 21-day clock starts the moment the ATO hits 'send'. Understanding the critical fork between lockdown and non-lockdown penalties is the difference between a manageable situation and personal liability