Director Penalty Notices leave little room for error. The 21-day clock starts...

https://www.lawyersweekly.com.au/sme-law/44139-what-solicitors-need-to-know-when-a-client-receives-a-director-penalty-notice

Director Penalty Notices leave little room for error. The 21-day clock starts on the issue date, so understanding the lockdown vs. non-lockdown fork is vital for your client’s defence