When an ATO Director Penalty Notice arrives, the 21-day clock starts....
https://sierra-wiki.win/index.php/What_does_%27active_engagement%27_look_like_for_the_DPN_reasonable_steps_defence%3F
When an ATO Director Penalty Notice arrives, the 21-day clock starts. Distinguishing between a lockdown or non-lockdown notice is the vital fork for your client’s strategy