Ignoring a Director Penalty Notice is a gamble you cannot afford. That 21-day...

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

Ignoring a Director Penalty Notice is a gamble you cannot afford. That 21-day clock starts the moment it is issued, not when you open it. If your BAS or SGC returns were lodged late, you are facing a lockdown DPN, meaning personal liability is immediate