Got an ATO Director Penalty Notice? The 21-day clock starts from the issue...
https://www.lawyersweekly.com.au/sme-law/44139-what-solicitors-need-to-know-when-a-client-receives-a-director-penalty-notice
Got an ATO Director Penalty Notice? The 21-day clock starts from the issue date, and the distinction between lockdown and non-lockdown notices is vital to your client’s survival