If you receive a Director Penalty Notice, don’t ignore it. The 21-day clock...

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

If you receive a Director Penalty Notice, don’t ignore it. The 21-day clock starts from the issue date, not when you open the letter. If your BAS or SGC returns were lodged late, you face a lockdown penalty where personal liability is immediate