Ignoring an ATO Director Penalty Notice is a gamble you cannot win. The 21-day...

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

Ignoring an ATO Director Penalty Notice is a gamble you cannot win. The 21-day clock is strictly ticking from the issue date