If you receive a Director Penalty Notice, don’t ignore it. The 21-day clock...
https://zoom-wiki.win/index.php/Does_the_21-day_DPN_deadline_start_when_I_receive_the_letter_or_when_it_is_issued%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 late, you face a lockdown penalty where personal liability is immediate