Facing a DPN? Remember, the 21-day clock starts on the actual issue date, not...

https://direct-wiki.win/index.php/Is_the_21-day_DPN_period_a_negotiation_window_with_the_ATO%3F

Facing a DPN? Remember, the 21-day clock starts on the actual issue date, not upon client receipt. Correctly distinguishing between lockdown and non-lockdown penalties is critical to providing sound advice, so you can triage fast and keep options open.