Receiving a Director Penalty Notice starts a 21-day clock from the issue date....

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 starts a 21-day clock from the issue date. You need to distinguish between lockdown and non-lockdown notices to protect your client effectively