When a Director Penalty Notice arrives, your 21-day window starts immediately....

https://www.hotel-bookmarkings.win/when-you-receive-a-director-penalty-notice-the-21-day-clock-starts-ticking-1

When a Director Penalty Notice arrives, your 21-day window starts immediately. The difference between a lockdown and non-lockdown DPN comes down to whether your BAS or SGC statements were lodged on time