Facing an ATO Director Penalty Notice? The 21-day clock starts on the issue...

https://dlf-ne.org/how-do-i-spot-a-lockdown-dpn-before-the-client-wastes-money-on-the-wrong-step/

Facing an ATO Director Penalty Notice? The 21-day clock starts on the issue date, not when it hits your desk. You must correctly identify if the penalty is a lockdown or non-lockdown liability to determine your client's exposure