If you get a Director Penalty Notice, don’t ignore it. The 21-day clock starts...

https://bizzmarkblog.com/why-missing-the-dpn-deadline-can-make-liability-hard-to-avoid/

If you get a Director Penalty Notice, don’t ignore it. The 21-day clock starts the day it is issued, and that deadline is strict. If your BAS or SGC returns were lodged on time, you have options to resolve the debt