Dealing with a Director Penalty Notice? You have exactly 21 days from the issue...

https://bizzmarkblog.com/does-delegating-bas-and-payroll-to-an-accountant-protect-me-from-a-dpn/

Dealing with a Director Penalty Notice? You have exactly 21 days from the issue date to act. Identifying whether it’s a lockdown or non-lockdown DPN is critical for your client’s strategy