If you receive a Director Penalty Notice, don’t ignore it. The 21-day clock...

https://kilo-wiki.win/index.php/Can_the_ATO_Garnishee_Receivables_After_a_Missed_DPN_Deadline%3F

If you receive a Director Penalty Notice, don’t ignore it. The 21-day clock starts the moment it is issued, not when you open it. If your PAYG, GST, or SGC are reported on time, you can still negotiate a payment plan