Receiving a Director Penalty Notice is a serious signal, but it’s manageable if...
https://uniform-wiki.win/index.php/Does_an_ATO_payment_arrangement_after_the_deadline_remove_DPN_personal_liability%3F
Receiving a Director Penalty Notice is a serious signal, but it’s manageable if you move fast. The 21-day clock starts from the issue date, not when you open the letter