Getting a Director Penalty Notice is stressful, but acting fast changes...

https://astro-wiki.win/index.php/The_Accountant%E2%80%99s_Dilemma:_How_to_Force_Fast_Decision-Making_When_a_Director_is_Dithering

Getting a Director Penalty Notice is stressful, but acting fast changes everything. That 21-day clock starts the moment the ATO issues the notice, not when you open the letter