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

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

A Director Penalty Notice triggers a strict 21-day clock from the issue date. Distinguishing between lockdown and non-lockdown DPNs is vital for your client's strategy. This guide clears the technical fog, so you can triage fast and keep options open.