DPNs move fast. The 21-day clock starts the moment the notice is issued....

https://www.lawyersweekly.com.au/sme-law/44139-what-solicitors-need-to-know-when-a-client-receives-a-director-penalty-notice

DPNs move fast. The 21-day clock starts the moment the notice is issued. Distinguishing between a lockdown and non-lockdown notice is crucial for managing your client's personal exposure