Ignoring an ATO Director Penalty Notice is a dangerous game. That 21-day clock...

https://charlieeocd131.lucialpiazzale.com/what-should-i-do-today-if-i-think-our-payg-and-gst-lodgements-are-behind

Ignoring an ATO Director Penalty Notice is a dangerous game. That 21-day clock starts the moment the notice is issued, and it doesn't wait for your approval