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<h1>Director liability for unpaid GST: former directors jointly and severally liable unless they show no gross neglect or breach.</h1> Section 88 requires a liquidator to notify the Commissioner of his appointment, after which the Commissioner will, following inquiry, notify the liquidator of the amount deemed sufficient to cover any tax, interest or penalty payable by the company. If a private company's tax, interest or penalty cannot be recovered, all persons who were directors during the relevant period are jointly and severally liable unless they satisfy the Commissioner that non-recovery was not attributable to gross neglect, misfeasance or breach of duty.
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