Receiving a Director Penalty Notice (DPN) isn't the end of the road, but the...
https://www.accountantsdaily.com.au/regulation/22264-2026-dpn-surge-why-early-intervention-beats-the-21-day-clock
Receiving a Director Penalty Notice (DPN) isn't the end of the road, but the clock is ticking. You have exactly 21 days from the issue date to act. If your PAYG, GST, or SGC reports were lodged on time, you have options to manage the debt