The 21-day clock on a Director Penalty Notice starts on the issue date, not...

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

The 21-day clock on a Director Penalty Notice starts on the issue date, not upon receipt. You must distinguish between lockdown and non-lockdown status to properly shield your client from personal liability