A Director Penalty Notice is the ATO’s final warning. The 21-day clock starts...

https://penzu.com/p/8ca9184d5c54affa

A Director Penalty Notice is the ATO’s final warning. The 21-day clock starts the moment it is issued, not when you open the mail. If your PAYG, GST, or SGC returns aren’t lodged, you face a lockdown DPN, making you personally liable for the debt