Receiving a Director Penalty Notice is a major warning, not a dead end. That...

https://aged-wiki.win/index.php/Is_it_true_that_once_the_ATO_issues_a_DPN,_options_are_already_narrowing%3F

Receiving a Director Penalty Notice is a major warning, not a dead end. That 21-day clock starts from the issue date, so speed is your best friend