Getting a Director Penalty Notice is a serious wake-up call, but it’s...
https://www.cast-bookmarks.win/when-an-ato-director-penalty-notice-hits-your-desk-the-21-day-clock-starts
Getting a Director Penalty Notice is a serious wake-up call, but it’s manageable if you act fast. The 21-day clock starts the moment the ATO issues the notice, not when you open it