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

https://www.lawyersweekly.com.au/sme-law/44139-what-solicitors-need-to-know-when-a-client-receives-a-director-penalty-notice

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