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

https://charlie-wiki.win/index.php/Why_the_ATO_focuses_on_PAYG,_GST,_and_SGC_when_it_comes_to_director_liability

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 lodgements are overdue, you face a lockdown DPN which makes you personally liable for the debt