If you receive a Director Penalty Notice (DPN), the 21-day clock starts from...

https://dlf-ne.org/dpn-postal-delay-the-21-day-trap-that-could-cost-you-your-personal-assets/

If you receive a Director Penalty Notice (DPN), the 21-day clock starts from the issue date—not when you open the mail. Early action is critical. If your BAS or SGC lodgements are up to date, you can often negotiate or restructure