When an ATO Director Penalty Notice hits your desk, the 21-day clock starts...

https://super-wiki.win/index.php/Illness_or_incapacity_defence_for_DPNs:_What_evidence_do_I_need%3F

When an ATO Director Penalty Notice hits your desk, the 21-day clock starts ticking from the issue date. Distinguishing between lockdown and non-lockdown notices is the critical fork for your client’s strategy—so you can triage fast and keep options open.