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

https://www.pure-bookmark.win/when-an-ato-director-penalty-notice-arrives-the-21-day-clock-starts

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