DPNs move fast. The 21-day clock starts the moment the notice is issued....

https://www.stealth-bookmark.win/when-an-ato-director-penalty-notice-hits-the-21-day-clock-starts-from-the

DPNs move fast. The 21-day clock starts the moment the notice is issued. Distinguishing between a lockdown and non-lockdown notice is crucial for managing your client's personal exposure