Ignoring a Director Penalty Notice is a trap. That 21-day clock starts the...

https://www.golf-bookmarks.win/receiving-a-director-penalty-notice-is-a-serious-signal-but-it-s-manageable-if

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 lodgements are overdue, you face a lockdown DPN which makes you personally liable for the debt