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

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 immediately. Knowing the critical difference between lockdown and non-lockdown DPNs is vital for your advice