A Director Penalty Notice (DPN) isn’t the end of your business, but the 21-day...

https://www.accountantsdaily.com.au/regulation/22264-2026-dpn-surge-why-early-intervention-beats-the-21-day-clock

A Director Penalty Notice (DPN) isn’t the end of your business, but the 21-day clock is non-negotiable. If you have unpaid PAYG, GST, or SGC, your lodgements dictate the risk. If you’ve lodged on time, you can still restructure to avoid personal liability