Director Penalty Notices turn up the heat, and that 21-day clock starts the...

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

Director Penalty Notices turn up the heat, and that 21-day clock starts the moment the ATO hits 'send'. Understanding the critical fork between lockdown and non-lockdown penalties is the difference between a manageable situation and personal liability