When an ATO Director Penalty Notice arrives, the 21-day clock starts from the...

https://telegra.ph/What-are-the-statutory-defences-to-a-Director-Penalty-Notice-in-Australia-05-10

When an ATO Director Penalty Notice arrives, the 21-day clock starts from the issue date. Knowing the difference between lockdown and non-lockdown penalties is vital. This guide clearly explains the distinction so you can triage fast and keep options open