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

https://edwinoicf529.iamarrows.com/what-does-the-ato-mean-by-recovering-payg-gst-and-sgc-directly-from-directors

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 the notice is issued