Ignoring an ATO Director Penalty Notice is a dangerous game. That 21-day clock...

https://list-wiki.win/index.php/Can_I_Avoid_Personal_Liability_if_I_Lodge_BAS_Now_But_Cannot_Pay_the_ATO_Yet%3F

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