DPNs don’t wait for clients to call. The 21-day clock starts the day the ATO...

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

DPNs don’t wait for clients to call. The 21-day clock starts the day the ATO issues the notice