An ATO Director Penalty Notice triggers a 21-day clock from the issue date, not...
https://www.mediafire.com/file/3zto6en4yl6ksac/pdf-56189-80359.pdf/file
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.