When the ATO sends a Director Penalty Notice, that 21-day clock is...

https://holdenajvs101.yousher.com/why-is-the-ato-issuing-director-penalty-notices-earlier-in-2026

When the ATO sends a Director Penalty Notice, that 21-day clock is non-negotiable. If your BAS or SGC lodgements were late, you likely have a lockdown DPN, meaning personal liability is already set