Dealing with an ATO Director Penalty Notice? The 21-day clock starts on the...
https://dlf-ne.org/how-do-i-spot-a-lockdown-dpn-before-the-client-wastes-money-on-the-wrong-step/
Dealing with an ATO Director Penalty Notice? The 21-day clock starts on the issue date. Distinguishing between lockdown and non-lockdown notices is critical for your client’s survival