A Director Penalty Notice (DPN) isn't the end, but it is a race against time....

https://wiki-tonic.win/index.php/What_documents_should_I_pull_together_before_calling_my_accountant_about_a_DPN%3F

A Director Penalty Notice (DPN) isn't the end, but it is a race against time. The 21-day clock starts the moment the ATO issues the notice, not when you open it. If your BAS and SGC are lodged on time, you have options to restructure or negotiate