When a DPN lands, the 21-day clock starts the moment it’s issued—not when your...

https://www.active-bookmarks.win/the-ato-s-21-day-dpn-clock-starts-when-a-notice-is-issued-accurately

When a DPN lands, the 21-day clock starts the moment it’s issued—not when your client reads it. Understanding the critical distinction between lockdown and non-lockdown penalties is the difference between a manageable situation and personal liability