An ATO Director Penalty Notice triggers a strict 21-day clock from the issue...

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

An ATO Director Penalty Notice triggers a strict 21-day clock from the issue date. Your client’s options hinge entirely on whether it is a lockdown or non-lockdown notice