Ignoring an ATO Director Penalty Notice is a dangerous game. That 21-day clock...
https://hectorzfzj813.image-perth.org/does-the-ato-still-show-leniency-on-tax-debts-like-it-used-to
Ignoring an ATO Director Penalty Notice is a dangerous game. That 21-day clock starts the moment the notice is issued, not when you open it