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

https://travissqky968.huicopper.com/the-dpn-reality-check-why-21-days-is-not-a-grace-period

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