When an ATO Director Penalty Notice hits your desk, the 21-day clock starts...

https://wiki-triod.win/index.php/If_our_BAS_is_lodged_but_SGC_is_not,_can_that_trigger_DPN_exposure%3F

When an ATO Director Penalty Notice hits your desk, the 21-day clock starts ticking immediately from the issue date. You have a very narrow window to act