DPNs move fast. The 21-day clock starts from the issue date, not receipt....

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 from the issue date, not receipt. Managing the lockdown vs. non-lockdown fork is critical to protecting your clients. This guide clarifies the mechanics, so you can triage fast and keep options open.