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

https://aged-wiki.win/index.php/The_Advisory_Landscape_Shift:_Navigating_the_Surge_in_Director_Penalty_Notices_(DPNs)

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