In Australia, if a company fails to pay its Goods and Services Tax, or its withholding payments for its employees' income tax, or Superannuation Guarantee (retirement fund contributions), each and every director is personally liable - unless they can prove (and the onus of proof is on them, not the Tax Office) that they had a reasonable excuse for why they weren't active in managing the company, or took all reasonable steps to get the company to either pay the debt or go into bankruptcy the lawful way.
Importantly, there is no "wilful" requirement and it applies to all directors, not just those who actively participated in misconduct. If you weren't involved, you have to prove that you actively tried to stop it, or that you weren't managing the company for a specific reason such as being sick. You were the director who mostly turned up to board meetings to help them meet quorum, you trusted the other directors on the board had things under control and you were completely unaware of the debts? Too bad, liable. You hired external advisers, delegated to them, and they didn't do it? Too bad! You decided to wash your hands of the whole thing, and resigned from the board, but didn't actively try to rectify the situation first? Yep, they're still coming for you.
(I believe the criminal convictions with prison time only really kick in for those who actively participated in tax fraud or who refuse to pay their director penalties.)
Importantly, there is no "wilful" requirement and it applies to all directors, not just those who actively participated in misconduct. If you weren't involved, you have to prove that you actively tried to stop it, or that you weren't managing the company for a specific reason such as being sick. You were the director who mostly turned up to board meetings to help them meet quorum, you trusted the other directors on the board had things under control and you were completely unaware of the debts? Too bad, liable. You hired external advisers, delegated to them, and they didn't do it? Too bad! You decided to wash your hands of the whole thing, and resigned from the board, but didn't actively try to rectify the situation first? Yep, they're still coming for you.
(I believe the criminal convictions with prison time only really kick in for those who actively participated in tax fraud or who refuse to pay their director penalties.)