If you receive a Director Penalty Notice (DPN), the 21-day clock starts ticking...

https://www.cast-bookmarks.win/when-an-ato-director-penalty-notice-hits-your-desk-the-21-day-clock-starts

If you receive a Director Penalty Notice (DPN), the 21-day clock starts ticking the moment it is issued. Acting early is critical because it dictates your options for PAYG, GST, and SGC debts