Director Penalty Notices wait for no one. The 21-day clock starts the moment...

https://alpha-wiki.win/index.php/If_the_company_lodged_on_time_but_cannot_pay,_is_that_automatically_non-lockdown%3F

Director Penalty Notices wait for no one. The 21-day clock starts the moment the ATO issues the notice, forcing an immediate fork between lockdown and non-lockdown strategies. This guide clarifies the process, so you can triage fast and keep options open.