A Director Penalty Notice (DPN) isn't the end, but the 21-day clock is ticking...

https://blogfreely.net/neasalnfbo/is-the-21-day-dpn-period-actually-time-to-negotiate-with-the-ato

A Director Penalty Notice (DPN) isn't the end, but the 21-day clock is ticking from the date on the letter. If your BAS or SGC returns were lodged on time, you have options to manage the debt