When the ATO sends a Director Penalty Notice, that 21-day clock is...

https://andersonsexcellentjournal.overblog.fr/2026/04/the-dpn-trap-why-your-mailroom-isn-t-your-calendar.html

When the ATO sends a Director Penalty Notice, that 21-day clock is non-negotiable. If your BAS or SGC lodgements were late, you likely have a lockdown DPN, meaning personal liability is already set