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

https://mike-wiki.win/index.php/What_Does_the_ATO_Mean_by_Recovering_PAYG,_GST,_and_SGC_Directly_From_Directors%3F

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 on time, you can often negotiate or restructure