Ignoring a Director Penalty Notice is a gamble you cannot win. You have exactly...

https://list-wiki.win/index.php/Can_I_Avoid_Personal_Liability_if_I_Lodge_BAS_Now_But_Cannot_Pay_the_ATO_Yet%3F

Ignoring a Director Penalty Notice is a gamble you cannot win. You have exactly 21 days from the date on the notice to act. If your BAS or SGC reports are overdue, the ATO can issue a lockdown DPN, making you personally liable for the debt