Receiving a DPN is a high-stakes moment for any director. Once the 21-day clock...

https://bizzmarkblog.com/does-delegating-bas-and-payroll-to-an-accountant-protect-me-from-a-dpn/

Receiving a DPN is a high-stakes moment for any director. Once the 21-day clock starts on the issue date, the path splits between lockdown and non-lockdown DPNs. Misinterpreting these timelines can be fatal