When an ATO Director Penalty Notice hits your desk, the 21-day clock starts...

https://wiki-global.win/index.php/How_to_Explain_Joint_and_Several_Liability_to_a_Director_Without_Triggering_Panic

When an ATO Director Penalty Notice hits your desk, the 21-day clock starts from the date of issue. Understanding the distinction between lockdown and non-lockdown notices is critical to advising your client on their personal liability