Facing an ATO Director Penalty Notice? The 21-day clock starts on the issue...

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

Facing an ATO Director Penalty Notice? The 21-day clock starts on the issue date, not when it hits your desk. You must correctly identify if the penalty is a lockdown or non-lockdown liability to determine your client's exposure