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

https://www.accountantsdaily.com.au/regulation/22264-2026-dpn-surge-why-early-intervention-beats-the-21-day-clock

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