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

https://wiki-fusion.win/index.php/Why_is_the_ATO_Issuing_Director_Penalty_Notices_Earlier_in_2026%3F

When you receive a Director Penalty Notice, the 21-day clock starts ticking immediately from the issue date. If your BAS or SGC filings are overdue, you could face a lockdown DPN, making you personally liable for the debt