A Director Penalty Notice is the ATO’s way of holding you personally liable for...

https://www.mediafire.com/file/andlnd92daei4qv/pdf-62232-38853.pdf/file

A Director Penalty Notice is the ATO’s way of holding you personally liable for company PAYG, GST, and SGC debts. The 21-day clock starts the moment it is issued, so do not ignore it