Ignoring a Director Penalty Notice is a trap. That 21-day clock starts the...
https://www.blaze-bookmarks.win/if-you-receive-a-director-penalty-notice-dpn-the-21-day-clock-starts-from
Ignoring a Director Penalty Notice is a trap. That 21-day clock starts the moment the ATO issues the notice, not when you open it. If your BAS or SGC reports were filed late, you are hit with a lockdown DPN, meaning personal liability is automatic