Director Penalty Notices trigger a strict 21-day clock from the issue date....

https://wiki-burner.win/index.php/New_Director_30-Day_Rule:_When_Do_I_Become_Personally_Liable_for_Old_ATO_Debt%3F

Director Penalty Notices trigger a strict 21-day clock from the issue date. Navigating the difference between lockdown and non-lockdown scenarios is critical for your client