When an ATO Director Penalty Notice arrives, the 21-day clock starts from the...
https://www.save-bookmarks.win/got-an-ato-director-penalty-notice-the-21-day-clock-starts-from-the-issue
When an ATO Director Penalty Notice arrives, the 21-day clock starts from the issue date. Misinterpreting a lockdown vs non-lockdown notice is a major risk for any client