When the ATO sends a Director Penalty Notice, that 21-day clock is...

https://page-wiki.win/index.php/If_the_DPN_Deadline_Has_Passed,_What_is_the_Next_Best_Move%3F

When the ATO sends a Director Penalty Notice, that 21-day clock is non-negotiable. If your BAS or SGC lodgements were late, you likely have a lockdown DPN, meaning personal liability is already set