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

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

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