When an ATO Director Penalty Notice arrives, the 21-day clock starts ticking...

https://list-wiki.win/index.php/How_to_Build_a_Monthly_Routine_to_Stop_BAS_and_SGC_Falling_Behind

When an ATO Director Penalty Notice arrives, the 21-day clock starts ticking immediately from the issue date. You must act fast. If your BAS and SGC filings are up to date, you have options to manage the debt