If you receive a Director Penalty Notice (DPN), the 21-day clock is ticking...
https://donovanpxcr343.wpsuo.com/how-accountants-monitor-ato-liabilities-in-real-time-to-prevent-director-penalty-notices-dpns
If you receive a Director Penalty Notice (DPN), the 21-day clock is ticking from the date on the letter. Acting early is critical because it determines whether you face a lockdown or non-lockdown penalty