Receiving a DPN is a critical moment for any SME client. Crucially, the 21-day...
https://griffinucyk847.iamarrows.com/can-the-ato-issue-a-dpn-to-multiple-directors-at-the-same-time
Receiving a DPN is a critical moment for any SME client. Crucially, the 21-day clock starts from the issue date, not the date of receipt