An ATO Director Penalty Notice triggers a 21-day clock from the issue date, not...

https://www.list-bookmarks.win/got-a-director-penalty-notice-remember-the-21-day-clock-starts-on-the-issue

An ATO Director Penalty Notice triggers a 21-day clock from the issue date, not when it arrives. You must quickly distinguish between lockdown and non-lockdown DPNs to decide your client’s next move, so you can triage fast and keep options open.