A Director Penalty Notice is the ATO’s way of holding you personally liable for...

https://www.unitedbookmarkings.win/ignoring-a-director-penalty-notice-is-the-costliest-mistake-a-director-can

A Director Penalty Notice is the ATO’s way of holding you personally liable for company PAYG, GST, and SGC debts. The 21-day clock starts the moment the notice is issued