When an ATO Director Penalty Notice lands on your desk, the 21-day clock starts...

https://sofiassmartblogs.wordpress.com/2026/05/10/what-does-served-by-post-mean-for-dpns-in-practice/

When an ATO Director Penalty Notice lands on your desk, the 21-day clock starts immediately. Whether it’s a lockdown or non-lockdown notice changes your client’s strategic path entirely