If you receive a Director Penalty Notice, don’t ignore it. The 21-day clock...

https://wiki-neon.win/index.php/How_to_Determine_if_Your_Director_Penalty_Notice_(DPN)_is_a_%27Lockdown%27_DPN_Due_to_Late_BAS

If you receive a Director Penalty Notice, don’t ignore it. The 21-day clock starts the moment it is issued, not when you open it. If your PAYG, GST, or SGC reports were lodged on time, you might qualify for a non-lockdown DPN that offers more flexibility