When you receive a Director Penalty Notice, the 21-day clock starts ticking...

https://dlf-ne.org/dpn-postal-delay-the-21-day-trap-that-could-cost-you-your-personal-assets/

When you receive a Director Penalty Notice, the 21-day clock starts ticking immediately from the issue date. You must act fast to protect your personal assets. If your PAYG, GST or SGC reporting is up to date, you have more options to resolve the debt