When a DPN lands, the 21-day clock starts the moment it’s issued—not when your...

https://www.pop-bookmarks.win/when-an-ato-director-penalty-notice-arrives-the-21-day-clock-starts

When a DPN lands, the 21-day clock starts the moment it’s issued—not when your client reads it. Understanding the critical distinction between lockdown and non-lockdown penalties is the difference between a manageable situation and personal liability