When you receive a Director Penalty Notice (DPN), the 21-day clock starts...

https://wiki-wire.win/index.php/What_should_I_do_today_if_I_think_our_PAYG_and_GST_lodgements_are_behind%3F

When you receive a Director Penalty Notice (DPN), the 21-day clock starts ticking immediately. Ignoring it is the biggest mistake directors make