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

https://www.inter-bookmarks.win/getting-a-director-penalty-notice-is-stressful-but-acting-fast-changes-1

When you receive a Director Penalty Notice (DPN), the 21-day clock starts ticking immediately from the issue date. If your BAS or SGC reports were lodged on time, you have more options to resolve the debt