An ATO Director Penalty Notice triggers a strict 21-day clock from the issue...

https://direct-wiki.win/index.php/ATO_is_issuing_DPNs_earlier_in_2026:_What_changed_for_enforcement%3F

An ATO Director Penalty Notice triggers a strict 21-day clock from the issue date. Your client’s options hinge entirely on whether it is a lockdown or non-lockdown notice