When an ATO Director Penalty Notice arrives, the 21-day clock starts ticking...

https://www.accountantsdaily.com.au/regulation/22264-2026-dpn-surge-why-early-intervention-beats-the-21-day-clock

When an ATO Director Penalty Notice arrives, the 21-day clock starts ticking immediately. This is a critical window to protect your personal assets. If your PAYG, GST, or SGC returns were lodged on time, you have more options to resolve the debt