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

https://blogfreely.net/neasalnfbo/what-should-be-included-in-a-dpn-triage-email-to-a-restructuring-specialist

When an ATO Director Penalty Notice arrives, the 21-day clock starts from the issue date. Misinterpreting a lockdown vs non-lockdown notice is a major risk for any client