A Director Penalty Notice triggers a 21-day clock from the issue date....

https://www.unitedbookmarkings.win/when-an-ato-director-penalty-notice-lands-on-your-desk-the-21-day-clock-starts

A Director Penalty Notice triggers a 21-day clock from the issue date. Understanding the difference between a lockdown and non-lockdown DPN is essential for managing personal risk