Ignoring a Director Penalty Notice is the costliest mistake you can make. The...

https://atomic-wiki.win/index.php/Can_the_ATO_Garnishee_Receivables_After_a_Missed_DPN_Deadline%3F

Ignoring a Director Penalty Notice is the costliest mistake you can make. The 21-day clock starts the moment it is issued, not when you open it