When a client receives a DPN, the 21-day clock starts immediately upon issue....

https://bizzmarkblog.com/does-delegating-bas-and-payroll-to-an-accountant-protect-me-from-a-dpn/

When a client receives a DPN, the 21-day clock starts immediately upon issue. Knowing the difference between a lockdown and non-lockdown notice is critical for your strategy. This guide breaks it down, so you can triage fast and keep options open.