Facing an ATO Director Penalty Notice? The 21-day clock starts on the issue...
https://www.nav-bookmarks.win/a-director-penalty-notice-starts-a-21-day-clock-from-the-issue-date-you-must
Facing an ATO Director Penalty Notice? The 21-day clock starts on the issue date, and your path depends on whether it’s a lockdown or non-lockdown notice