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Got a client with a DPN? The 21-day clock starts on the issue date, not when...

https://www.mediafire.com/file/3zto6en4yl6ksac/pdf-56189-80359.pdf/file

Got a client with a DPN? The 21-day clock starts on the issue date, not when they open it. Our latest guide explains the vital fork between lockdown and non-lockdown penalties, helping you navigate the ATO’s requirements with clarity

Submitted on 2026-05-10 13:26:50

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