A Director Penalty Notice triggers a strict 21-day clock from the issue date....

https://city-wiki.win/index.php/The_ATO_Director_Penalty_Notice:_What_Date_is_on_the_Notice%3F

A Director Penalty Notice triggers a strict 21-day clock from the issue date. Distinguishing between lockdown and non-lockdown DPNs is vital for your client's strategy. This guide clears the technical fog, so you can triage fast and keep options open.