Director Penalty Notices wait for no one. The 21-day clock starts the moment...

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

Director Penalty Notices wait for no one. The 21-day clock starts the moment the ATO issues the notice, forcing an immediate fork between lockdown and non-lockdown strategies. This guide clarifies the process, so you can triage fast and keep options open.