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

https://charlieeocd131.lucialpiazzale.com/how-internal-admin-delays-can-destroy-your-director-penalty-notice-dpn-defence

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