When an ATO Director Penalty Notice lands on your desk, the 21-day clock starts...
https://wiki-room.win/index.php/What_should_I_tell_a_director_who_thinks_a_DPN_is_%22just_a_tax_issue%22%3F
When an ATO Director Penalty Notice lands on your desk, the 21-day clock starts ticking immediately from the issue date. Misunderstanding the difference between a lockdown and non-lockdown notice can prove fatal for your client’s solvency