Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Liquidators Must Notify Commissioner Within 30 Days; Directors Liable for Unpaid Taxes Unless Proven Otherwise.</h1> When a company is being liquidated, the appointed liquidator must notify the Commissioner within 30 days of their appointment. The Commissioner will then determine and notify the liquidator of the amount needed to cover any outstanding or future tax liabilities within three months. If a private company is wound up and its tax liabilities cannot be recovered, the directors at the time the tax was due are jointly and severally liable unless they can prove that the non-recovery was not due to their gross neglect, misfeasance, or breach of duty.
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