The ATO’s 21-day DPN clock starts when a notice is issued. Accurately...

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

The ATO’s 21-day DPN clock starts when a notice is issued. Accurately distinguishing between lockdown and non-lockdown DPNs is critical for your client’s strategy. This guide breaks down the mechanics of each, so you can triage fast and keep options open.