Facing an ATO Director Penalty Notice? The 21-day clock starts on the issue...

https://bizzmarkblog.com/does-delegating-bas-and-payroll-to-an-accountant-protect-me-from-a-dpn/

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