Receiving a Director Penalty Notice (DPN) isn't the end, but the 21-day clock...

https://www.golf-bookmarks.win/receiving-a-director-penalty-notice-is-a-serious-signal-but-it-s-manageable-if

Receiving a Director Penalty Notice (DPN) isn't the end, but the 21-day clock is non-negotiable. If you haven't lodged your BAS or SGC statements on time, you are likely facing a lockdown DPN, which makes you personally liable for the debt immediately