When a DPN arrives, the 21-day clock starts on the issue date. You must...

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

When a DPN arrives, the 21-day clock starts on the issue date. You must identify whether it is a lockdown or non-lockdown penalty to determine the best path. Master these distinctions to guide your clients, so you can triage fast and keep options open.