Director Penalty Notices are a ticking clock. From the issue date, you have 21...

https://city-wiki.win/index.php/The_ATO_Director_Penalty_Notice:_What_Date_is_on_the_Notice%3F

Director Penalty Notices are a ticking clock. From the issue date, you have 21 days to identify if it’s a lockdown or non-lockdown notice. Getting this classification wrong risks your client's personal assets and limits their path forward