When an ATO Director Penalty Notice hits your desk, the 21-day clock starts...

https://www.bookmarkingvictor.win/when-an-ato-director-penalty-notice-lands-on-your-desk-the-21-day-clock-starts

When an ATO Director Penalty Notice hits your desk, the 21-day clock starts from the date of issue. Understanding the distinction between lockdown and non-lockdown notices is critical to advising your client on their personal liability