Receiving a DPN means the 21-day clock is already ticking from the date on the...

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

Receiving a DPN means the 21-day clock is already ticking from the date on the notice. Whether it’s a lockdown or non-lockdown penalty dictates your client's next move