If you receive a Director Penalty Notice, don’t ignore it. The 21-day clock...

https://mag-wiki.win/index.php/What_documents_should_I_pull_together_before_calling_my_accountant_about_a_DPN%3F

If you receive a Director Penalty Notice, don’t ignore it. The 21-day clock starts the moment it is issued, not when you open it. If your PAYG, GST, or SGC reports were lodged on time, you might qualify for a non-lockdown DPN that offers more flexibility