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

https://wiki-quicky.win/index.php/The_DPN_21-Day_Trap:_Why_It%E2%80%99s_Not_a_%E2%80%98Grace_Period%E2%80%99

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