DPNs are ticking time bombs. That 21-day clock starts the moment the ATO hits...

https://dlf-ne.org/how-do-i-spot-a-lockdown-dpn-before-the-client-wastes-money-on-the-wrong-step/

DPNs are ticking time bombs. That 21-day clock starts the moment the ATO hits 'send'. Understanding the critical fork between lockdown and non-lockdown DPNs is vital for your clients. I’ve broken down the steps so you can triage fast and keep options open