Receiving a DPN means the 21-day clock starts ticking from the issue date....

https://travissqky968.huicopper.com/what-if-your-co-director-is-overseas-can-the-ato-still-recover-from-you

Receiving a DPN means the 21-day clock starts ticking from the issue date. Distinguishing lockdown versus non-lockdown scenarios is critical for your client’s legal strategy