Hi. I was a director of a company with my business partner in 2013/14 financial year. I resigned as one of the company directors as of December 2014. My business partner was taking over the business and is now the sole director. There is a tax liability owing from 2013/14 which was not known when I left. I am wondering if I am personally liable for the amount of the tax debt if the company doesn't make the payment to the ATO?