When an ATO Director Penalty Notice arrives, the 21-day clock starts ticking...

https://www.accountantsdaily.com.au/regulation/22264-2026-dpn-surge-why-early-intervention-beats-the-21-day-clock

When an ATO Director Penalty Notice arrives, the 21-day clock starts ticking immediately from the issue date. You must act fast. If your BAS and SGC filings are up to date, you have options to manage the debt