61Recovery from directors

61 Recovery from directors (1) This section applies if the Commissioner issues a notice of assessment to a company and the amount assessed is not paid by the due date. (2) The Commissioner may serve a notice on the directors of the company informing them that they will become jointly and severally liable with the company for the payment of the tax unless the company remedies its tax default within 28 days from the date of the notice. (3) A notice under subsection (2) must be served on each director: (b) if personal service is impracticable – by a form of non-personal service authorised under section 144. (4) For the purposes of this section, a company remedies a default if: (a) the tax liability as assessed, and any further liability for interest that has accrued since the date of the assessment, is paid; or (b) the company enters into an instalment arrangement on conditions satisfactory to the Commissioner; or (c) the company enters into voluntary administration under