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

https://remote-wiki.win/index.php/DPN_Postal_Delay:_What_to_do_with_only_3_days_left

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 reports were lodged late, you face a lockdown DPN, making you personally liable for the debt immediately