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

https://www.lawyersweekly.com.au/sme-law/44139-what-solicitors-need-to-know-when-a-client-receives-a-director-penalty-notice

When an ATO Director Penalty Notice hits your desk, the 21-day clock starts from the date of issue. Distinguishing between lockdown and non-lockdown notices is the most vital step for your client