Ignoring a Director Penalty Notice is a trap. That 21-day clock starts the...
https://www.bookmarkingqueen.win/if-you-ve-received-a-director-penalty-notice-don-t-ignore-it-the-21-day-clock
Ignoring a Director Penalty Notice is a trap. That 21-day clock starts the moment the ATO issues the notice, not when you open it