A Director Penalty Notice (DPN) isn’t the end of your business, but the 21-day...

https://magic-wiki.win/index.php/Why_Do_Accountants_Need_a_Preventative_DPN_Framework_Now%3F

A Director Penalty Notice (DPN) isn’t the end of your business, but the 21-day clock is non-negotiable. If you have unpaid PAYG, GST, or SGC, your lodgements dictate the risk. If you’ve lodged on time, you can still restructure to avoid personal liability