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

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

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