Ignoring a Director Penalty Notice is a trap. That 21-day clock starts the...
https://charlieeocd131.lucialpiazzale.com/what-should-i-do-today-if-i-think-our-payg-and-gst-lodgements-are-behind
Ignoring a Director Penalty Notice is a trap. That 21-day clock starts the moment the ATO issues the notice, not when you open it