When a DPN lands, the 21-day clock starts the moment it’s issued—not when your...

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

When a DPN lands, the 21-day clock starts the moment it’s issued—not when your client reads it. Understanding the critical distinction between lockdown and non-lockdown penalties is the difference between a manageable situation and personal liability