When an ATO Director Penalty Notice arrives, 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 arrives, the 21-day clock starts from the issue date. Knowing the difference between lockdown and non-lockdown penalties is vital. This guide clearly explains the distinction so you can triage fast and keep options open