Director liability extends to unpaid GST where recovery fails; directors jointly liable unless gross neglect is disproved. The liquidator must inform the Commissioner of his appointment within thirty days; the Commissioner shall, after inquiry, notify within three months the amount deemed sufficient to cover tax, interest or penalty payable or likely payable by the company. If tax, interest or penalty cannot be recovered from a wound-up private company, every person who was a director during the relevant period is jointly and severally liable unless he satisfies the Commissioner that non-recovery was not due to gross neglect, misfeasance or breach of duty.