When a DPN lands, the 21-day clock starts the moment it’s issued—not when your...

https://www.lawyersweekly.com.au/sme-law/44139-what-solicitors-need-to-know-when-a-client-receives-a-director-penalty-notice

When a DPN lands, the 21-day clock starts the moment it’s issued—not when your client reads it. Understanding the critical distinction between lockdown and non-lockdown penalties is the difference between a manageable situation and personal liability