Director Penalty Notices wait for no one. The 21-day clock starts the moment...

https://mill-wiki.win/index.php/Does_Delegating_BAS_and_Payroll_to_an_Accountant_Protect_Me_from_a_DPN%3F

Director Penalty Notices wait for no one. The 21-day clock starts the moment the ATO issues the notice, forcing an immediate fork between lockdown and non-lockdown strategies. This guide clarifies the process, so you can triage fast and keep options open.