When an ATO Director Penalty Notice arrives, the 21-day clock starts from the...

https://fast-wiki.win/index.php/Solicitor_Checklist:_First_30_Minutes_After_a_Director_Penalty_Notice_Arrives

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