The 21-day DPN clock starts on the issue date—not when it hits the desk....

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

The 21-day DPN clock starts on the issue date—not when it hits the desk. Knowing the difference between lockdown and non-lockdown notices is critical for immediate advice. This guide breaks down the nuances so you can triage fast and keep options open.