A Director Penalty Notice (DPN) isn’t the end of your business, but the 21-day...

https://wiki-velo.win/index.php/Why_the_ATO_focuses_on_PAYG,_GST,_and_SGC_when_it_comes_to_director_liability_86231

A Director Penalty Notice (DPN) isn’t the end of your business, but the 21-day clock is non-negotiable. If you have unpaid PAYG, GST, or SGC, your lodgements dictate the risk. If you’ve lodged on time, you can still restructure to avoid personal liability