When the ATO sends a Director Penalty Notice, that 21-day clock is...

https://www.bookmarking-jet.win/receiving-a-director-penalty-notice-is-a-serious-wake-up-call-but-it-is

When the ATO sends a Director Penalty Notice, that 21-day clock is non-negotiable. If your BAS or SGC lodgements were late, you likely have a lockdown DPN, meaning personal liability is already set