The 21-day clock on a Director Penalty Notice starts on the issue date, not...

https://www.pfdbookmark.win/got-an-ato-director-penalty-notice-you-have-21-days-from-the-issue-date-to

The 21-day clock on a Director Penalty Notice starts on the issue date, not upon receipt. You must distinguish between lockdown and non-lockdown status to properly shield your client from personal liability