Receiving a Director Penalty Notice puts your client on a strict 21-day clock...

https://bizzmarkblog.com/does-delegating-bas-and-payroll-to-an-accountant-protect-me-from-a-dpn/

Receiving a Director Penalty Notice puts your client on a strict 21-day clock starting from the issue date. The consequences depend heavily on whether it’s a lockdown or non-lockdown notice