The ATO’s 21-day DPN clock starts when a notice is issued. Accurately...

https://www.booknose.win/when-an-ato-director-penalty-notice-arrives-the-21-day-clock-starts

The ATO’s 21-day DPN clock starts when a notice is issued. Accurately distinguishing between lockdown and non-lockdown DPNs is critical for your client’s strategy. This guide breaks down the mechanics of each, so you can triage fast and keep options open.