DPNs are a genuine emergency. Remember, the 21-day clock starts the moment the...

https://www.lawyersweekly.com.au/sme-law/44139-what-solicitors-need-to-know-when-a-client-receives-a-director-penalty-notice

DPNs are a genuine emergency. Remember, the 21-day clock starts the moment the notice is issued, not when your client reads it