If you receive a Director Penalty Notice (DPN), the 21-day clock starts ticking...

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

If you receive a Director Penalty Notice (DPN), the 21-day clock starts ticking the moment it is issued. Acting early is critical because it dictates your options for PAYG, GST, and SGC debts