DPNs are ticking time bombs. The 21-day clock starts the moment the ATO issues...

https://www.inter-bookmarks.win/got-a-director-penalty-notice-the-21-day-clock-starts-from-the-issue-date-not

DPNs are ticking time bombs. The 21-day clock starts the moment the ATO issues the notice, and whether it’s a lockdown or non-lockdown penalty changes everything for your client