Director Penalty Notices turn up the heat, and that 21-day clock starts the...

https://www.bookmark-tango.win/an-ato-director-penalty-notice-triggers-a-strict-21-day-clock-from-the-issue

Director Penalty Notices turn up the heat, and that 21-day clock starts the moment the ATO hits 'send'. Understanding the critical fork between lockdown and non-lockdown penalties is the difference between a manageable situation and personal liability