Facing a DPN? Remember, the 21-day clock starts on the actual issue date, not...

https://fast-wiki.win/index.php/Superannuation_Guarantee_Charge_and_DPNs:_A_Solicitor%E2%80%99s_Guide

Facing a DPN? Remember, the 21-day clock starts on the actual issue date, not upon client receipt. Correctly distinguishing between lockdown and non-lockdown penalties is critical to providing sound advice, so you can triage fast and keep options open.