A Director Penalty Notice starts a 21-day clock from the issue date. You must...

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

A Director Penalty Notice starts a 21-day clock from the issue date. You must identify if it’s a lockdown or non-lockdown DPN to protect your client from personal liability