When you receive a Director Penalty Notice, the 21-day clock starts ticking...

https://www.bookmark-url.win/a-director-penalty-notice-dpn-isn-t-the-end-but-the-21-day-clock-is-ticking

When you receive a Director Penalty Notice, the 21-day clock starts ticking immediately from the issue date. If your BAS or SGC filings are overdue, you could face a lockdown DPN, making you personally liable for the debt