Facing an ATO Director Penalty Notice? The 21-day clock starts on the issue...
https://www.click-bookmark.win/when-a-dpn-lands-the-21-day-clock-starts-the-moment-it-s-issued-not-when-your
Facing an ATO Director Penalty Notice? The 21-day clock starts on the issue date. Distinguishing between lockdown and non-lockdown DPNs is critical for your client’s strategy