Director liability for unpaid GST: directors of wound-up private companies can be jointly liable unless they rebut gross neglect. The liquidator must give intimation of appointment to the Commissioner within thirty days, and the Commissioner shall, after inquiry, notify within three months the amount sufficient to provide for any tax, interest or penalty payable by the company. If tax, interest or penalty on a wound-up private company cannot be recovered, every person who was a director during the relevant period is jointly and severally liable unless he proves the non-recovery is not due to gross neglect, misfeasance or breach of duty.