Dealing with an ATO Director Penalty Notice? The 21-day clock starts on the...
https://fast-wiki.win/index.php/Superannuation_Guarantee_Charge_and_DPNs:_A_Solicitor%E2%80%99s_Guide
Dealing with an ATO Director Penalty Notice? The 21-day clock starts on the issue date. Distinguishing between lockdown and non-lockdown notices is critical for your client’s survival