If you receive a Director Penalty Notice, don’t ignore it. The 21-day clock...

https://tiny-wiki.win/index.php/What_Happens_After_the_21-Day_DPN_Deadline_is_Missed%3F

If you receive a Director Penalty Notice, don’t ignore it. The 21-day clock starts from the issue date, not when you open the letter. If your BAS or SGC returns were lodged on time, you can often negotiate or restructure