Director liability for unpaid GST extends to former directors if recovery from a wound-up private company fails.

The liquidator must notify the Commissioner within thirty days of appointment; the Commissioner shall, after inquiry, within three months notify the liquidator of the sum considered sufficient to cover tax, interest or penalty due or likely to become payable. If tax cannot be recovered from a wound-up private company, all persons who served as 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.

---

---

---