When a Director Penalty Notice arrives, the 21-day clock starts immediately....

https://www.bookmarkingtraffic.win/ignoring-an-ato-director-penalty-notice-is-a-dangerous-game-that-21-day-clock

When a Director Penalty Notice arrives, the 21-day clock starts immediately. Ignoring it is risky because once that deadline passes, the ATO can pursue your personal assets for company tax debts like PAYG, GST, and SGC