Getting a Director Penalty Notice is a serious wake-up call, but it’s...

https://mike-wiki.win/index.php/Is_the_21-day_DPN_period_actually_time_to_negotiate_with_the_ATO%3F

Getting a Director Penalty Notice is a serious wake-up call, but it’s manageable if you act fast. The 21-day clock starts the moment the ATO issues the notice, not when you open it