Received an ATO Director Penalty Notice? The 21-day clock starts from the issue...
https://sofiassmartblogs.wordpress.com/2026/05/10/does-resigning-as-a-director-stop-a-director-penalty-notice/
Received an ATO Director Penalty Notice? The 21-day clock starts from the issue date. You must distinguish between lockdown and non-lockdown DPNs immediately to determine your client’s viable path