When the ATO sends a Director Penalty Notice, that 21-day clock is...

https://wiki-spirit.win/index.php/Can_I_Avoid_Personal_Liability_If_I_Lodge_BAS_Now_But_Cannot_Pay_the_ATO_Yet%3F

When the ATO sends a Director Penalty Notice, that 21-day clock is non-negotiable. If your BAS or SGC lodgements were late, you likely have a lockdown DPN, meaning personal liability is already set