A Director Penalty Notice (DPN) isn’t the end of your business, but the 21-day...

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

A Director Penalty Notice (DPN) isn’t the end of your business, but the 21-day clock is non-negotiable. If you have unpaid PAYG, GST, or SGC, your lodgements dictate the risk. If you’ve lodged on time, you can still restructure to avoid personal liability