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

https://hectorzfzj813.image-perth.org/does-the-ato-still-show-leniency-on-tax-debts-like-it-used-to

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 filed late, you are hit with a lockdown DPN, meaning personal liability is automatic