Director liability under GST can be joint and several where private company tax recovery fails, subject to a defence of no gross neglect.

Directors of a private company are jointly and severally liable for tax, interest and penalty that cannot be recovered from the company unless the director proves non-recovery is not due to gross neglect, misfeasance or breach of duty; on conversion of a private company into a public company, that joint liability does not apply to former private-company directors for amounts unrecovered before conversion, though personal penalties on directors remain unaffected.

---

---

---