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

https://sergionyxy407.tearosediner.net/can-the-ato-garnish-my-company-bank-account-after-a-dpn-deadline-passes

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