Ignoring an ATO Director Penalty Notice is a dangerous game. That 21-day clock...

https://www.accountantsdaily.com.au/regulation/22264-2026-dpn-surge-why-early-intervention-beats-the-21-day-clock

Ignoring an ATO Director Penalty Notice is a dangerous game. That 21-day clock starts the moment the notice is issued, not when you open it