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

https://wiki-fusion.win/index.php/Why_is_the_ATO_issuing_Director_Penalty_Notices_earlier_in_2026%3F

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