Liquidator notification duty requires informing Commissioner; Commissioner may assess sufficient tax liability and directors can be jointly liable. A liquidator must notify the Commissioner of appointment; the Commissioner may inquire and notify the liquidator of the amount deemed sufficient to cover tax, interest or penalty payable or likely payable by the company. If a private company's assessed tax, interest or penalty cannot be recovered in liquidation, every person who was a director during the period for which tax was due is jointly and severally liable unless they prove the non-recovery was not due to gross neglect, misfeasance or breach of duty.