When an ATO Director Penalty Notice arrives, the 21-day clock starts ticking...

https://bizzmarkblog.com/why-missing-the-dpn-deadline-can-make-liability-hard-to-avoid/

When an ATO Director Penalty Notice arrives, the 21-day clock starts ticking immediately from the issue date. You must act fast. If your BAS and SGC filings are up to date, you have options to manage the debt