When you receive a Director Penalty Notice (DPN), the 21-day countdown begins...

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

When you receive a Director Penalty Notice (DPN), the 21-day countdown begins from the date on the letter, not when you open it. If your BAS or SGC filings are up to date, you have options to restructure or settle