Ignoring an ATO Director Penalty Notice is a dangerous game. That 21-day clock...

https://dlf-ne.org/dpn-postal-delay-the-21-day-trap-that-could-cost-you-your-personal-assets/

Ignoring an ATO Director Penalty Notice is a dangerous game. That 21-day clock starts the moment the notice is issued, and it doesn't wait for your approval