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

https://www.third-bookmarks.win/facing-an-ato-director-penalty-notice-the-21-day-clock-starts-on-the-issue

When an ATO Director Penalty Notice hits your desk, the 21-day clock starts ticking from the issue date. Distinguishing between lockdown and non-lockdown notices is the critical fork for your client’s strategy—so you can triage fast and keep options open.