DPNs are ticking time bombs. That 21-day clock starts the moment the ATO hits...

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

DPNs are ticking time bombs. That 21-day clock starts the moment the ATO hits 'send'. Understanding the critical fork between lockdown and non-lockdown DPNs is vital for your clients. I’ve broken down the steps so you can triage fast and keep options open