Ignoring an ATO Director Penalty Notice is a gamble you cannot win. The 21-day...
https://wiki-legion.win/index.php/Can_a_Director_become_personally_liable_for_PAYG_withholding_if_the_business_is_struggling%3F
Ignoring an ATO Director Penalty Notice is a gamble you cannot win. The 21-day clock is strictly ticking from the issue date