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

https://blogfreely.net/neasalnfbo/my-asic-address-is-wrong-can-i-still-be-served-with-a-dpn

When an ATO Director Penalty Notice arrives, the 21-day clock starts immediately. Distinguishing between a lockdown and non-lockdown penalty is crucial for your legal strategy