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<h1>Liquidator notification duty triggers Commissioner assessment and potential director joint liability for unrecovered company tax.</h1> The liquidator must notify the Commissioner within thirty days of appointment; the Commissioner may inquire and must, within three months of intimation, notify an amount sufficient to cover tax, interest or penalty payable by the company. If a private company's tax liabilities cannot be recovered, persons who were directors during the relevant period are jointly and severally liable unless they prove the non-recovery was not due to gross neglect, misfeasance or breach of duty.