Facing an ATO Director Penalty Notice? The 21-day clock starts on the issue...

https://tysonvadd422.timeforchangecounselling.com/how-do-i-calculate-the-21-day-deadline-on-a-director-penalty-notice

Facing an ATO Director Penalty Notice? The 21-day clock starts on the issue date, not when it hits your desk. You must correctly identify if the penalty is a lockdown or non-lockdown liability to determine your client's exposure