When a Director Penalty Notice lands, the 21-day clock starts from the issue...

https://wiki-room.win/index.php/New_Director_30-Day_Rule:_When_Do_I_Become_Personally_Liable_for_Old_ATO_Debt%3F

When a Director Penalty Notice lands, the 21-day clock starts from the issue date. Understanding the critical fork between lockdown and non-lockdown penalties is vital for your client