The 21-day clock on a Director Penalty Notice waits for no one. Correctly...

https://tiny-wiki.win/index.php/What_if_co-directors_are_overseas_-_can_the_ATO_still_recover_from_me%3F

The 21-day clock on a Director Penalty Notice waits for no one. Correctly distinguishing between a lockdown and non-lockdown DPN is vital. This guide provides a roadmap for how to respond to these notices, so you can triage fast and keep options open.