DPNs move fast. You have 21 days from the issue date to act, and the strategy...

https://bizzmarkblog.com/does-delegating-bas-and-payroll-to-an-accountant-protect-me-from-a-dpn/

DPNs move fast. You have 21 days from the issue date to act, and the strategy depends on whether it’s a lockdown or non-lockdown notice. Getting this right is vital for protecting your client, so you can triage fast and keep options open.