When an ATO Director Penalty Notice arrives, the 21-day clock starts from the...

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

When an ATO Director Penalty Notice arrives, the 21-day clock starts from the issue date. Distinguishing between lockdown and non-lockdown penalties is vital for strategy. This guide clarifies your obligations, so you can triage fast and keep options open